The intangible component has become the fundamental factor of actual business paradigms, assuming such an importance to become a necessary condition for the efficiency: the intangible resources, being difficultly imitable guarantee a competitive differential and allow the enterprise system to enhance constantly its economic value favoring the presence on the market. Under this aspect it is tended to identify in the immaterial resources the reason of the gap between the market value and the book value of the enterprises. The importance which the immaterial factor, often not accounted, assumed together with their growing weight in the investments composition led the enterprises to the necessity to individuate opportune strategies for the management and communication of intangible assets value to the financial community. The research “Intangible assets. Accounting standards, reporting modalities and evaluation techniques” intended to deepen the system of immaterial resources of enterprise and their contribution to the value creation. Beyond it proposed to individuate representation and evaluation methodologies as well as analyze its influence on economic-financial dimension of the enterprise in perspective of national and international accounting standards. The research has been financed as Research project of significant national interest (PRIN 2003) and it was realized with the contribution of the following local research units: University of Calabria, Second University of Naples, University of Perugia.
La componente immateriale è divenuta il cardine fondamentale degli attuali paradigmi aziendali, assumendo un’importanza tale da costituire condizione imprescindibile per il conseguimento della “economicità”: le risorse intangibili, in quanto più difficilmente imitabili, garantiscono un differenziale competitivo e consentono al sistema aziendale di accrescere in maniera duratura il suo valore economico, favorendo la permanenza sul mercato. Sotto questo profilo, si tende ad identificare nelle risorse immateriali la ragione del marcato divario che si manifesta tra valore di mercato e valore contabile delle aziende. L’importanza assunta dalle componenti immateriali del patrimonio aziendale, spesso non contabilizzate, unitamente al loro crescente peso nella composizione degli investimenti, ha promosso nelle aziende l’esigenza di individuare opportune strategie per la gestione e la comunicazione del valore degli intangible assets alla comunità finanziaria. La ricerca “Intangible assets. Principi contabili, modalità di reporting e tecniche di valutazione” ha inteso approfondire il sistema delle risorse immateriali d’impresa ed il loro contributo alla creazione del valore e si è, altresì, proposta di individuare adeguate metodologie di rappresentazione e valutazione nonché di analizzare i riflessi sulla dimensione economico-finanziaria dell'azienda di tali risorse, alla luce dei principi contabili nazionali ed internazionali. La ricerca è stata finanziata quale Progetto di ricerca di rilevante interesse nazionale (bando PRIN 2003) ed è stata realizzata con il contributo delle seguenti unità di ricerca locali: Università della Calabria; Seconda Università degli Studi di Napoli; Università degli Studi di Perugia.
Intangible assets. Principi contabili, modalità di reporting e tecniche di valutazione
RICCIARDI, Antonio
2007-01-01
Abstract
The intangible component has become the fundamental factor of actual business paradigms, assuming such an importance to become a necessary condition for the efficiency: the intangible resources, being difficultly imitable guarantee a competitive differential and allow the enterprise system to enhance constantly its economic value favoring the presence on the market. Under this aspect it is tended to identify in the immaterial resources the reason of the gap between the market value and the book value of the enterprises. The importance which the immaterial factor, often not accounted, assumed together with their growing weight in the investments composition led the enterprises to the necessity to individuate opportune strategies for the management and communication of intangible assets value to the financial community. The research “Intangible assets. Accounting standards, reporting modalities and evaluation techniques” intended to deepen the system of immaterial resources of enterprise and their contribution to the value creation. Beyond it proposed to individuate representation and evaluation methodologies as well as analyze its influence on economic-financial dimension of the enterprise in perspective of national and international accounting standards. The research has been financed as Research project of significant national interest (PRIN 2003) and it was realized with the contribution of the following local research units: University of Calabria, Second University of Naples, University of Perugia.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
