Original article Business Administration and Business Economics • Marketing • Accounting • Personnel Economics

Тhe rise of intangible assets and approaches to their valuation

Lilyana Kamburova - University of National and World Economy
Received: 02 Jun 2022
Revised:
Published:
Downloads: 0
Citations: 0
Issue 1/2020
JEL M41
DOI https://doi.org/10.56497/etj2065102

Abstract

Intangible assets are not a new object of accounting, but for many years there has existed a debate has existed about over their unsatisfactory accounting treatment within the regulatory framework. This in turn leads to the creation of financial statements that do not accurately reflect the economic nature of the company and do not provide sufficiently useful information to the users of financial statements. Therefore, article examines the rise of intangible assets in the context of a changing market environment and the problems associated with their accounting, disclosure and measurement are examined. The characteristics of the main approaches for the valuation of intangible assets are presented in a systematic way.

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