VAŽNOST UPRAVLJANJA NEMATERIJALNOM IMOVINOM (OSNOVNE NAPOMENE)
IMPORTANCE OF MANAGEMENT OF INTANGIBLE ASSETS (GENERAL REMARKS)

Summary/Abstract: Intangible assets today (at this time) makes the major part of the assets of many companies from abroad, which is not the case with companies from our area in the future will be even greater participation, especially by companies dealing with information technology, space programs, companies in the pharmaceutical industry and many others. We can not claim with certainty, we assume that almost all companies will be dominant sharing of intangible assets. Traditionally accounting that is now dominant, estimated by many respected economists, completely lose its meaning. It is certain that it will have to define a new accounting standard, in fact, the current form of accounting completely lose its meaning, so it is our estimation. How it appears in the balance sheet, for example, costs incurred for lobbying customers to win them over to the purchase of goods,is similar to the case in clinical drug trials, as it shows tremendous effort of innovators in creating new products or services, and many similar. Now it happens that one or two running costs are high, the company operates at a loss, and after that time, the company operated with a large gain (profit), that is, the costs of any future period, and earnings are recognized as current balance makes it unusable. The impossibility of determining the exact value of intangible assets does not only affect analysts, but also the investors and the employees, who do not know how to properly and accurately evaluate their contribution to the success of the company. This means that companies can get useful data for further operations, in terms of whether they have invested heavily in order to gain intel- lectually assets, whether they are worth the investment or not. How can investors obtain information of interest to them? Will investors to invest their funds in those areas that are not informed? For these reasons, there has been an association American Commission for Securities and the Committee for financial and accounting standards with the aim to identify weaknesses in financial reporting and propose new models of getting them out.

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