In the new Knowledge-based economy, value creation activities of organizations not only based on their tangible assets, but also the ability of organizations to use intangible assets, the value of their original shape. Intangible investments have become the main value creators for many companies and economic sectors. However, these investments are rarely recognized as assets by current accounting standards. In This Study, We provide a critical review of the literature on intangible assets and some of the challenges facing the accounting policies have been assets. Our survey concludes that disclosure can considered as a solution to the negative consequences of non-recognition of intangibles in financial statements.
Mazaheri,E. (2014). Accounting practices for intangible assets and challenges ahead. Accounting and Auditing Studies, 3(9), 80-87. doi: 10.22034/iaas.2014.103579
MLA
Mazaheri,E. . "Accounting practices for intangible assets and challenges ahead", Accounting and Auditing Studies, 3, 9, 2014, 80-87. doi: 10.22034/iaas.2014.103579
HARVARD
Mazaheri E. (2014). 'Accounting practices for intangible assets and challenges ahead', Accounting and Auditing Studies, 3(9), pp. 80-87. doi: 10.22034/iaas.2014.103579
CHICAGO
E. Mazaheri, "Accounting practices for intangible assets and challenges ahead," Accounting and Auditing Studies, 3 9 (2014): 80-87, doi: 10.22034/iaas.2014.103579
VANCOUVER
Mazaheri E. Accounting practices for intangible assets and challenges ahead. Accounting and Auditing Studies, 2014; 3(9): 80-87. doi: 10.22034/iaas.2014.103579
