IS THE FUTURE OF ACCOUNTING COMPATIBLE WITH THE ACCOUNTING OF THE FUTURE?

Purpose – There is currently a tendency to reverse the relation between physical and intangible assets, in favor of the latter, which triggers the need to pay an ever higher attention to intangible assets. This article aims at presenting the relativity and inconsistence of the current accounting sys...

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Bibliographic Details
Main Authors: Cristina-Ionela Fădur, Daniela Ciotină
Format: Article
Language:English
Published: Alexandru Ioan Cuza University of Iasi 2011-03-01
Series:CES Working Papers
Subjects:
Online Access:http://www.cse.uaic.ro/WorkingPapers/articles/CESWP2011_III1_FAD.pdf