The goal of the article is determination and justification of main stages of designing a sub-system of strategically oriented management of intangible assets (IA) at an enterprise. The article used abstract and logical, systematisation and generalisation methods. Using the studies of scientific...

The article proposed to introduce a Strategic Managerial Accounting of innovations for improve the Financial Accounting and for preserve his value optimum information system for progressive innovative enterprises. The reasons for the limited Financial Accounting of intangible resources were...

The goal of the article lies in the study of the process of conduct of economic analysis of such a complex product of the innovation and information society as objects of intellectual property, which are accepted in business accounting as intangible assets. All-absorbing integration processes in...

This paper aims to present the knowledge based economy as a pillar of the knowledge society, due to the fact that in the past decades there has been a series of transitions of the global economy from the development based on traditional factors to a knowledge based economy, in which intangible...

We use a panel of European firms to investigate the relationship between intangible assets and productivity. We disentangle between tfp and technology adoption, while available studies so far have considered only a notion of productivity conflating the two effects. To this aim, we estimate...

The goodwill is, by nature, complex since this notion encompasses two realities: the first is an economic concept – the expected present value of economic profits – the second is an accounting aggregate – the excess of the acquirer’s purchase price over the fair values of the target’s...

The paper uses a range of primary-source empirical evidence to address the question: ‘why is it to hard to value intangible assets?’ The setting is venture capital investment in high technology companies. While the investors are risk specialists and financial experts, the entrepreneurs are...

The perception of many people who live in the developed economies of Europe and America are often heard saying that the days of manufacturing are numbered in these countries and that China is the new “factory of the world”. This paper demonstrates how far from reality such a broad sweeping...

This study investigates the possible factors that can influence companies in Nigeria to disclose intangible assets in their annual reports to stakeholders. The study used 65 randomly selected quoted companies over a period of five (5) years (2006-2010). In identify the possible firm’s specific...

Following the evaluation proces, it is possible that some intangible assets, recorded in the economic entity’ s accounting, have a higher value than accounting value. An example is the patent obtained by an economic entity, revealed at the overall cost of research and development, as well as...