期刊名称：Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
印刷版ISSN：1583-1809
电子版ISSN：2344-4908
出版年度：2009
卷号：8
页码：159-164
语种：English
出版社：Publishing house of University of Pitesti, Romania
摘要：The recognition and evaluation of internally generated trademarks is an unsolved aspect of accounting regulations in the context of a transnationalization phenomenon.On the other hand,residual goodwill cannot reflect the intellectual capital and the company's knowledge which help optimize and create durable value.To prevent an alteration of the comparability of companies’ financial statements,it is recommended that financial analysts take into account the economic goodwill based on entity economic performance and not the accounting goodwill which follows accounting regulations.
关键词：Intangible assets;evaluation;intellectual capital
