تقييم واقع تطبيق القواعد المحاسبية للتقييم والإدراج

Résumé: The present study addresses the issue of the reality of applying the rules of evaluation and the insertion of accounting to intangible assets in light of the financial accounting system. In the theoretical part of this study, intangible assets accounting is discussed. In the field study, however, a sample of academics and professionals in the field of accounting is resorted to. A set of questions in the area of intangible assets accounting were given to the sample. Among the drawn conclusions is the strong tendency among the respondents for the orientation of the assessment and the insertion accounting rules for intangible assets in the financial accounting system towards international accounting ones, taking into account national particularities. A lack of commitment is found in the practice of the evaluation of accounting rules related to the insertion of the intangible assets for objective reasons. Moreover, there are huge difficulties in the accounting practice for intangible assets. The study recommends and urges for the necessity to keeping pace with the current developments in the field of international accounting, and to intensifying actions for a greater compliance with the international accounting standards. This can be achieved if and only if the human factor ,in the domain in question, is taken up seriously through pertinent qualifications. Also, there is a huge need to provide an active market for this type of asset as one of the key factors for the good application of the rules and principles of accounting for intangible assets in accordance with the financial accounting system.

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