أثر تقويم الأصول غير الملموسة على منح الائتمان المصرفى

الملخص EN

This study aims to identify the concept and nature of intangible assets, its importants, variety and the relationship with credit decision-makers that supporting to reach the best methods of standard and clarifying about intangible assets.

The study tested the following hypothesis: evaluation of well-known place effect on granting credit in Sudanese banking sector, evaluation of Intellectual Property effect on granting credit in Sudanese banking sector, evaluation of human resource effect on granting credit in Sudanese banking sector In this study the deductive, historical, inductive and descriptive and analysis methods have been used.

The study found out some results which are: the weakness of banks to analyse intangible assets to appear in the statements.

The study recommended full disclosure of each items of intangible assets in the financial statements.