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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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dc.contributor.author Cosmulese (Leliuc), Cristina Gabriela
dc.date.accessioned 2020-09-10T11:47:21Z
dc.date.available 2020-09-10T11:47:21Z
dc.date.issued 2017-11
dc.identifier.isbn 978-9975-75-895-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/423
dc.description COSMULESE (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. en_US
dc.description.abstract There 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 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject intangible assets en_US
dc.subject international standards en_US
dc.subject disclosure en_US
dc.subject intellectual capital en_US
dc.title Comparative studies on the disclosure of information about intellectual capital in financial reports of entities in different parts of the world en_US
dc.type Article en_US


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