文章基本信息

标题：Accounting for Intangible Capital- Normative Representation of Economic Reality?
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作者：BALAN IOANA
期刊名称：Economy Transdisciplinarity Cognition
印刷版ISSN：2067-5046
电子版ISSN：2068-7389
出版年度：2011
期号：1
页码：303-309
出版社：George Bacovia University from Bacau
摘要：In development economies the term globalization has become a widely debated topic, the advantages and disadvantages perceived by active participants in economic life. The modern econo my is becoming more and more "immaterial". Increasing service firms exceeded those of many primary and industrial sectors. Two thirds of the gross national product of Western co untries are made in the service sector. Business processes such as networking, real-time transaction with a high degree of certainty about the quantity and quality of information transferred and received that are common in business environments. Even if this process of glob alization has been and still is considered a step in the development and enhancement of business, it is assigned a major role in the international econo mic crisis. A possible solution to this phenomenon could be a better use of resources used so far incomplete or unknown environments, namely business and intangible assets. The role of intangible assets in the new knowledge econo my and future trends in development organizatio ns is a widely discussed topic in international business environments and new approach in the Romanian business environment. This concept is shown to be better known and widely used by default b y those involved in the organization and by factors outside its. The accountants and evaluators need to create a unified vision to recognise the value of these assets in the financial statements and their credibility to investors. Moreover this impediment to recognition of uniform accounting system at European and global has raised man y difficulties in presenting the consolidated financial statements
关键词：Modern economy; intangible assets; finacial statements; consolidated financial statements; development.