Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/198142 
Year of Publication: 
2011
Citation: 
[Journal:] CES Working Papers [ISSN:] 2067-7693 [Volume:] 3 [Issue:] 4 [Publisher:] Alexandru Ioan Cuza University of Iasi, Centre for European Studies [Place:] Iasi [Year:] 2011 [Pages:] 508-514
Publisher: 
Alexandru Ioan Cuza University of Iasi, Centre for European Studies, Iasi
Abstract: 
We live in an ever more competitive, globalized world, in continuous technological evolution. Optimal resource management implies detailed knowledge on the value of intangible assets. In the present article, we aim to analyze the issue of intangible assets from the perspective of the Spanish accounting system, in order to identify the similarities and differences between it and the Romanian accounting system. The purpose of our approach is to complete the stage of knowledge concerning intangible capital – the hidden fortune of the new economy.
Subjects: 
intangible assets
intellectual capital
Centro Europeo de Empresas e Innovación de Navarra
El Instituto de Análisis de Intangibles
IAS 38 Romania
JEL: 
M41
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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