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Comparative studies on the disclosure of information about intellectual capital in financial reports of entities in different parts of the world

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cris.sourceIdoai:irek.ase.md:1234567890/423
dc.creatorCosmulese (Leliuc), Cristina Gabriela
dc.date2020-09-10T11:47:21Z
dc.date2020-09-10T11:47:21Z
dc.date2017-11
dc.date.accessioned2023-11-13T20:51:24Z
dc.date.available2023-11-13T20:51:24Z
dc.descriptionCOSMULESE (LELIUC), Cristina Gabriela. Comparative studies on the disclosure of information about intellectual capital in financial reports of entities in different parts of the world. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 37-44. ISBN 978-9975-75-895-6.
dc.descriptionThere is a significant discrepancy between estimating the company's book value and its market value. In this scenario, standardization bodies come down to the need of developing new guidelines for the recognition, valuation and reporting of intangible assets. This article presents a comprehensive review of the literature, paying particular careful to empirical studies that would aid standard-setting bodies and decision-makers to demonstrate that intangibles are among the key determinants of the firm's financial position. As a result of the development of this practical example, we have concluded that, especially at the microeconomic level, the lack of consistent procedures or standards related to the reporting of intangible assets leads to the confusion and dissipation of "invisible" resources and at the national economy level the confusion is created because the value of the entities cannot be assessed in the absence of any regulation to this effect. We believe that the implementation of a universally accepted microeconomic framework is not impossible, but not easy, due to the barriers and limitations of the traditional accounting system. JEL: M 41, M 16
dc.formatapplication/pdf
dc.identifier978-9975-75-895-6
dc.identifier${dspace.ui.url}/handle/1234567890/423
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/423
dc.identifier.urihttps://cris.ase.md/handle/123456789/4442
dc.languageen
dc.publisherASEM
dc.subjectintangible assets
dc.subjectinternational standards
dc.subjectdisclosure
dc.subjectintellectual capital
dc.titleComparative studies on the disclosure of information about intellectual capital in financial reports of entities in different parts of the world
dc.typeArticle
dspace.entity.typePublication
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