Structure Des Immatériels Des Entreprises Algériennes

Résumé: Abstract: As a source of competitive advantage, intangible capital is a key factor in determining the value of a company. However, its quantitative assessment remains delicate balance and integration seems difficult. We will try through this article to trace an encrypted outline immaterial in the Algerian context. We offer the opportunity to classify intangible assets on three main dimensions: human, structural and relational. The last step is to describe the distribution of these three components in the intangible wealth of Algerian companies. Interest will also be focused on the extent of accounting recognition of intangible in the financial statements of these companies.

Publié dans la revue: Revue des reformes Economique et intégration dans l’économie mondiale