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  1. 1 Studia Ekonomiczne

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  1. 1 Grzybek O.

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  1. 1 2014

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Zasoby niematerialne jako przedmiot badań w naukach ekonomicznych

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Grzybek O.
Studia Ekonomiczne
|
2014
|
vol. 190
71-78
EN
The article depicts scope of intangible resources in enterprise management, tax law and balance law. Intangible assets recognising in accountancy were presented in detail. Numerous legal limitations regarding identifiablity and recognition of intangible assets in accounting are the reason, why the entities do not present most of these resources in their financial statements. This situation is perceived negatively by specialists in finance and management.
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