VALUATION OF INTELLECTUAL CAPITAL BASED ON BARUCH LEV’S KNOWLEDGE CAPITAL EARNINGS METHOD
In the scope of the present study, I deal with intangible assets and present those intangible assets that are accountable by the Hungarian accounting system and international financial reporting standards. The article mentions intangible assets existing in the everyday life of enterprises, although...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | deu |
| Published: |
University of Oradea
2019-07-01
|
| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://anale.steconomiceuoradea.ro/volume/2019/n1/013.pdf |