无形资产
会计
智力资本
背景(考古学)
账面价值
判断
资产(计算机安全)
财务报表
业务
订单(交换)
样品(材料)
财务报表分析
资本资产
产品(数学)
财务比率
财务
审计
计算机科学
古生物学
生物
化学
色谱法
法学
计算机安全
数学
政治学
几何学
收益
出处
期刊:International Journal of E-services and Mobile Applications
[IGI Global]
日期:2019-07-01
卷期号:11 (3): 61-77
被引量:1
标识
DOI:10.4018/ijesma.2019070105
摘要
Information technology has a crucial role in all types of businesses and is a product of intellectual capital. Intellectual capital is not recognized as an asset of a company since there is no generally accepted model for measurement of human capital. Research was performed in order to investigate the awareness of financial statement preparers regarding the importance of using the professional judgement in the context of intangible assets. The content analysis method and the method of induction have been used. Nonetheless, an analysis of activity ratios has been done in order to gain an insight into the effectiveness of the company's assets. Empirical research conducted on a sample of computer programming companies has shown the lack of professional judgment in the context of accounting policies applied. Additionally, the value of intangible assets is underestimated. Computer programming companies should give greater emphasis to disclosures in the notes of financial statements since the non-financial disclosures are found to be at a low level.
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