Approaching Intangible Assets in the current Greek Entrepreneurial Environment

Paper

Approaching Intangible Assets in the current Greek Entrepreneurial Environment

Published 2012 · Gravas Eythymios, D. Galani, I. StravropoulosAntonios

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Abstract

Intangible assets as means of business activity (enterprise resources) and at the same time as tools for corporate strategy implementation, now more than ever constitute a crucial area of interest and research of accounting science and practice as well, not only in Greece but also in many European countries. This study attempts with a specific way to enumerate the main characteristics of intangible assets as they emerge in their relationship with respective definition of international literature and practice in order to construct a representative and coherent for them term in the current Greek entrepreneurial environment. The results indicate that the accounting framework for the intangible assets in Greece, despite the effort for accounting harmonization in Europe from 2005, sustain many differences especially for non listed companies. Keywords—Greek Accounting System, Intangible assets, International Accounting Standards.

Study Snapshot

The Greek accounting framework for intangible assets remains diverse, especially for non-listed companies, despite efforts for accounting harmonization in Europe since 2005.

PopulationOlder adults (50-71 years)

Sample size24

MethodsObservational

OutcomesBody Mass Index projections

ResultsSocial networks mitigate obesity in older groups.

Approaching Intangible Assets in the current Greek Entrepreneurial Environment

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