1、2800 英文单词， 14500 英文字符 ，中文 4700 字 文献出处： Niculita A L, Popa A F, Caloian F. The intangible assetsa new dimension in the companys successJ. Procedia Economics and Finance, 2012, 3: 304-308. The Intangible Assets - A New Dimension in The Companys Success Ada Lorena Niculita, Adriana Florina Popa, Floren
2、tin Caloian Abstract This paper is based on the assumption that there is a strong influence between the intangible assets on the financial value and the performance of a business. This is more obvious especially in the case of the businesses which require a considerable creativity or are science-bas
3、ed. Among others, we can mention the significant difference between the market value and the net book value of the intangible assets. In the best case scenario, the intangibles like the human skills or the customers9 value are usually improperly recognized or accounted for. We talk about further imp
4、lication when the auditors certify that the balance sheet shows the fair view of the financial position of business in spite of the fact that it is not showing all the values involved. There have been only few researches in this field have and there is no model available, which could be considered t
5、o be free from major limitations. The major limitation of the existing models is that there is a clear difficulty to correctly identify all types of intangible assets and their influence inside a business. These are the facts that underlie our decision to start a research in this domain. Our study a
6、ims to propose a realistic practice for the valuation and accounting of intangibles the know-how or the customers value, staring from the analysis of the previous efforts done in this field by other researchers. Key words: intangible assets; valuation; know-how; performance; fair view 1. Introduction Even to the casual observers of Knowledge Management KM trends the links that exist between KM and the equally active field of Intellectual Capital IC are fairly obvious. We start by addressi
