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SM ISO690:2012 BALAN, Igor. Aspects methodological and features of the recognition of intangible assets in financial accounting. In: Aspecte ale dezvoltării potenţialului economico-managerial în contextul asigurării securităţii naţionale, 6-7 iulie 2015, Bălți. Bălți: Tipografia din Bălţi, 2015, Secț. 4-6, pp. 11-15. ISBN 978-9975-132-35-0. |
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Aspecte ale dezvoltării potenţialului economico-managerial în contextul asigurării securităţii naţionale Secț. 4-6, 2015 |
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Conferința "Aspecte ale dezvoltării potenţialului economico-managerial în contextul asigurării securităţii naţionale" Bălți, Moldova, 6-7 iulie 2015 | |||||
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At present, the more attention is paid to the up-graded innovative assets procurement as it related with the enterprise’s development of its own innovative potential. In this research innovative assets mean the nonmonetary (cash), non-material assets of the enterprise, which can generate higher profit. In the accountingsuch kind of assets are named intangible assets, and take part from the long-term assets. Their importance within the certain industries is evident through the great impact on the innovative potential growth of enterprise. The ability of the every enterprise to mobilize and to use its intangible assets effectively gives it a basis for sustainable development. That’s why in this article emphasize is put on the main aspects and particularities of the long term intangible assets accounting, because namely this type of assets represents innovative assets of enterprise (business, economic entity). |
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Cuvinte-cheie accounting, book value, fair value, innovation assets, intangible assets, term of use, Recognition, wear and tear |
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