تحديات القياس المحاسبي للموجودات غير الملموسة لنشوء قيمة إضافية للشركة و سبل مواجهتها

Abstract EN

This research seeks to shed light on what you add intangible assets of benefit to the company and this antagonize pause for consideration because it makes the company in a good competitive position stimulates the rest of the companies to acquire those assets .

That many companies have achieved competitive advantages in the market do not even achieved monopolies increased the value and reaped extraordinary profits as a result of those assets which requires the need to be measured to determine the extent to which contribution in the emergence of the value added to the value of the company on the one hand and to make the presentation of financial statements The more credibility, has touched Quite a few authors in the scientific and academic research efforts to find benchmarks for those assets .

The research found a number of conclusions, including : 1.

Intangible assets that need time to build and difficult to imitate by competitors، which is a source of strength for the formation of a competitive advantage .

2.

that the process of measuring the intangible assets fall under the measuring technique by which the derivative is determined by the values of measurements indirectly based on mathematical models because it is not just a historic economic event depends accountant in measured on simple methods of the kind of direct .

The key findings of the research recommendations are as follows: 1.

should be classified as intangible assets and business applications as mentioned research as we believe that it helps in determining what kind of assets that add value to the economic unit .

2.

should resort to model market capitalization model or return on assets as a way to indirectly measure the intangible assets because it does not stray too far from the accounting rules as well as limited to the measurement of cash.