Determination of the Value of Intangible Assets in the Companies of Lithuania
In accordance with generally accepted accounting standards, most intangibles are not accounted for and not reflected in the traditional financial accounting. For this reason, most companies account intangible assets (IAs) as expenses. In the research, 57 sub-elements of IAs were applied, which are g...
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| Format: | Article |
| Language: | English |
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Sciendo
2017-12-01
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| Series: | Economics and Culture |
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| Online Access: | https://doi.org/10.1515/jec-2017-0018 |