期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2009
卷号：03
出版社：Academica Brâncuşi
摘要：The current accounting treatment of intangible assets is far from being generally accepted and defined in the knowledge-based economy. 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.
