The paper deals with the ways how the intangible assets and other objects of intellectual property are identified and assessed at the Research Institute INFOSIT SA in order to participate at national, European and international research projects and for developing partnerships with innovative...

Intellectual capital is considered to be the most important source of wealth in the New Economy. Whether called intellectual capital, intangible assets, intangible resources, knowledge resources, it is increasingly getting more and more attention from both practitioners and researchers. For...

The current accounting treatment of intangible assets is far from being generally accepted and defined in the knowledge-based economy. The recognition and evaluation of internally generated trademarks is an unsolved aspect of accounting regulations in the context of a transnationalization...