Wycena zasobów niematerialnych z perspektywy rachunkowości a różnorodność metod wyceny
DIVERSITY OF VALUATION METHODS OF INTANGIBLE RESOURCES FROM THE PERSPECTIVE OF ACCOUNTING

Summary/Abstract: Contemporary accounting has to undertake an attempt of solving many problems among which there are issues related to intangible resources. Accounting does not specify rules referring to the concept, classification and valuation of intangible resources (except their certain part disclosed by the accounting). Therefore, it is important to search and develop these rules having also considered the so far accomplished output of other economic sectors regarding this issue. From the perspective of accounting it is important to perceive intangible resources presented by the balance method which allows for distinguishing intangible assets and intellectual capital. The article focuses on the abundance of methods for intangible resources components valuation (intangible assets and intellectual capital), as well as the approach of accounting to these methods.

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