Accountancy Modeling on Intangible Fixed Assets in Terms of the Main Provisions of International Accounting Standards

Abstract

Intangible fixed assets are of great importance in terms of progress of economic units. In recent years new approaches have been developed, additions to old standards so that intangible assets have gained a reputation both in the economic environment and in academia. We intend to develop a practical study on the main accounting approaches of the accounting modeling of the intangibles that impact on a company's brand development research PRORESEARCH SRL.