LITERATURE REVIEW OF ACCOUNTING OF INTANGIBLE ASSETS AND ITS RELEVANCE

Abstract

Along with the rapid development of science and technology and the knowledge economy, intangible resources are increasingly contributing greatly to the success of businesses. Therefore, the process of recording and presenting information of intangible assets on the Financial Reportings has been received attention because of the charateristics "non - physical" nature of this type of resource. Within the scope of this article, the author provided an overview of accounting for intangible assets and the relevance of financial statement information for this type of asset.