RECOGNITION AND ASSESSMENT OF IDENTIFIABLE AND UNIDENTIFIABLE INTANGIBLE ASSETS

RECOGNITION AND ASSESSMENT OF IDENTIFIABLE AND UNIDENTIFIABLE INTANGIBLE ASSETS

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Intangible assets are often characterized by high initial costs, low or 730 sunken lake road declining costs, scale economies, collective consumption and imperfect substitution.In an economic entity, the more it comes out of a certain element, the unit costs are reduced.Most licensed products can be consumed by more people at a time.The imperfect substitution refers in particular to the human capital analyzed as a component of intangible assets.Goodwill and human capital, as unidentifiable assets, spark numerous controversy over the recognition and amina muaddi scarpe trasparenti assessment accounting methodology.

Among the identifiable assets, the article presents the issue of trademarks as they have the ability to provide income for the economic entity.