Journal of Accounting and Management Information Systems (JAMIS)


Difficulties in identifying and measurement of intangibles

4/2003 ,   p27..37

Author(s):  
Cătălina GORGAN


Keywords:   intangible assets, know-how, business partners, identification, measurement of intangibles

Abstract:  
The success of companies no longer depends upon production facilities, financial capital and ownership, but more and more upon immaterial values, known as intangible assets. Such assets include not only relationships with business partners, brand awareness and new business ideas, but also know-how, corporate culture and the ability to innovate. Today, identifying, valuing and managing immaterial assets is becoming increasingly important for companies.


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