| Autor: Ewa Radawiecka | 753 |
Strony: 753-763
pełen tekst
Streszczenie
W niniejszym artykule omówiono wybrane metody pomiaru i wyceny kapitału intelektualnego oraz zilustrowano ich zastosowanie w oparciu o dane podmiotów niefinansowych zaliczanych do indeksu WIG20.
CONDITIONS FOR SEPARATING INTANGIBLE ASSETS ACCORDING TO INTERNATIONAL STANDARDS
Summary
Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Intangible assets can be identified as a non-monetary component of assets without physical properties used solely in the production processes, goods deliveries, providing services or as recourses transferred to another entity for administrative purposes. Intangible assets are one of the most difficult accountancy concepts as they remain difficult to define, recognize, and measure. Moreover, there is an uncertainty of measurement of these assets and uncertainty in evaluating their exploitation period. There are also some legal limitations regarding identifying and disclosing intangible assets. Therefore, in practice companies tend not to include in their financial reports most of the values inherent to and used in the organization.
pełen tekstStreszczenie
W niniejszym artykule omówiono wybrane metody pomiaru i wyceny kapitału intelektualnego oraz zilustrowano ich zastosowanie w oparciu o dane podmiotów niefinansowych zaliczanych do indeksu WIG20.
CONDITIONS FOR SEPARATING INTANGIBLE ASSETS ACCORDING TO INTERNATIONAL STANDARDS
Summary
Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Intangible assets can be identified as a non-monetary component of assets without physical properties used solely in the production processes, goods deliveries, providing services or as recourses transferred to another entity for administrative purposes. Intangible assets are one of the most difficult accountancy concepts as they remain difficult to define, recognize, and measure. Moreover, there is an uncertainty of measurement of these assets and uncertainty in evaluating their exploitation period. There are also some legal limitations regarding identifying and disclosing intangible assets. Therefore, in practice companies tend not to include in their financial reports most of the values inherent to and used in the organization.