The article reveals the main motives of a businessman in the process of forming intangible assets stemming from the principles of secrecy in business, personal interest; as well as it proves the impossibility of complete openness of a business entity in present day market economy. The article concludes that accounting aims at movement of intangible assets and liabilities along the time axis, and can be used for competitiveness and financial stability managing.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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