PL EN


2011 | 6 | 115-132
Article title

Dylematy zwiazane z pojeciem i wycena wartosci niematerialnych w systemie rachunkowosci przedsiebiorstwa

Authors
Title variants
EN
DILEMMAS RELATED TO THE CONCEPT AND VALUATION OF INTANGIBLE ASSETS IN THE ACCOUNTING SYSTEM OF AN ENTERPRISE
Languages of publication
EN
Abstracts
EN
A part of intangible property is presented in an accounting system and its valuation conforms to generally accepted regulations, while a significant part of an enterprise's intangible property does not meet conditions defined by legal regulations and cannot be presented in an accounting system. Commonly accepted valuation methods are also missing for this part of intangible property. In many cases defining value means, in fact, its estimation. Valuation issues are closely related to the concept of intangible property, which, by research environment and actual practitioners, is differently defined. In some cases the terms are used interchangeably, which results in certain ambiguity regarding what is actually valuated (intangible property as intangible assets presented in balance sheet, or intangible property as intellectual capital).
Year
Issue
6
Pages
115-132
Physical description
Document type
ARTICLE
Contributors
  • Melania Bak, Uniwersytet Ekonomiczny we Wroclawiu, Wydzial Gospodarki Regionalnej i Turystyki w Jeleniej Gorze, Katedra Finansow i Rachunkowosci, ul. Nowowiejska 3, 58-500 Jelenia Gora, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
11PLAAAA10819
YADDA identifier
bwmeta1.element.531c5b77-11f2-361d-b543-4d3b9143090c
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