期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：The accounting as an instrument of information must offer information to different users of exact information. The information concerning the accounting for the intellectual capital of the enterprise,not only that they can be useful for the inside public,but also to the outside one,as well as contributing to the creation of value within the organization by showing to what extent the organization is socially accountable and contributes to the creation of intangible assets. The accounting of the intellectual capital is not quite easy to achieve,because of the assessment difficulties and through the viability within the process of accounting taking into consideration the current legislation. This article aims to show what hidden intangible assets (intellectual capital) are,what their importance and usability in the knowledge economy is,which are the advantages and disadvantages of publishing information regarding them.
