Electronic Journal of Polish Agricultural Universities (EJPAU) founded by all Polish Agriculture Universities presents original papers and review articles relevant to all aspects of agricultural sciences. It is target for persons working both in science and industry,regulatory agencies or teaching in agricultural sector. Covered by IFIS Publishing (Food Science and Technology Abstracts), ELSEVIER Science - Food Science and Technology Program, CAS USA (Chemical Abstracts), CABI Publishing UK and ALPSP (Association of Learned and Professional Society Publisher - full membership). Presented in the Master List of Thomson ISI.
2005
Volume 8
Issue 4
Topic:
Economics
ELECTRONIC
JOURNAL OF
POLISH
AGRICULTURAL
UNIVERSITIES
Senkus P. 2005. VARIOUS APPROACHES TO INTANGIBLE ASSETS AND THEIR SIGNIFICANCE BASED ON THE EXAMPLE OF GLOBAL COMPANIES, EJPAU 8(4), #37.
Available Online: http://www.ejpau.media.pl/volume8/issue4/abs-37.html

VARIOUS APPROACHES TO INTANGIBLE ASSETS AND THEIR SIGNIFICANCE BASED ON THE EXAMPLE OF GLOBAL COMPANIES

Piotr Senkus
Department of Agri-Food Economics, Agricultural University of Poznan, Poland

 

ABSTRACT



The paper presents various approaches towards the classification, valuation and definition of intangible assets. In the opinion of analysts, these are factors decisive in financial results and the assets of a corporation.

Key words: intangible, goodwill, evaluation.

Piotr Senkus
Department of Agri-Food Economics,
Agricultural University of Poznan, Poland
Wojska Polskiego 28, 60-688 Poznan, Poland
email: senkus@o2.pl

Responses to this article, comments are invited and should be submitted within three months of the publication of the article. If accepted for publication, they will be published in the chapter headed 'Discussions' and hyperlinked to the article.

Main  -  Issues  -  How to Submit  -  From the Publisher  -  Search  -  Subscription