文章基本信息

标题：Intangible Assets-According to German GAAP
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作者：Heng Wang
期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2008
卷号：3
期号：10
页码：125
DOI：10.5539/ijbm.v3n10P125
出版社：Canadian Center of Science and Education
摘要：With the growth of global markets, intangible assets have become more and more important for both investors and managers in recent years. Although the economic importance of intangible assets has long been recognised, there has been extensive debate as to the definition of intangible assets, how to measure intangible assets, and the extent to which enterprises should be required to report these assets. Intangible Assets are likely to become increasingly important with the continuing development of high-technology industries and global service markets. The meaningful and comparable accounting for intangible assets is likely to remain one of the key international challenges facing the accounting profession during the next decade and beyond.