Home  Journals  International Accounting  41(239) - 2012 November

Definition and classification of intangible assets

Available online: 6 November 2012

Subject Heading: Account problems

JEL Classification: 

In the article the criteria for recognition of intangible assets as of the object of accounting, to clarify the definition of intangible assets considered intangible assets and their classification is proposed to reflect the economic and the right of new features.

Keywords: intangible assets, intellectual property, intellectual capital, intellectual assets, goodwill

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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