The issue of corporate intangibles, and in recent years, the center of much debate in the teaching economic business. Contribution is to investigate, firstly, the motivations that led the intangible resources to be the source of an important advantage competitive and, secondly, reflections on the importance of intellectual assets traditional accounting disclosure standards. The study, therefore, is set around the following research questions: 1. How and where to find exposure in financial statements the intellectual heritage? 2. This representation incorporates limits? 3. Which can be any proposals for solutions?
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