N. Grozeva
Intangible Assets and Financial Disclosure Quality
Summary:
The topicality of this article is related to the current development of the economy, which is increasingly dominated by knowledge and innovation.
The article aims to reveal some aspects that are crucial for the quality of the financial reporting of intangible assets, the adherence to which would greatly facilitate the communication between participants in international markets.
The intangible assets reported in the financial statements of software companies are subject to this research.
The research hypothesis is that the utility of information about inter-nally created intangible assets would increase if it were included in the finan-cial statements of software companies.
