Software as intangible asset – evaluation models, use of qualitative and quantitative methods
In recent years, we have been able to experience the rapid development of digitalization, which in recent months has spread to the lives of almost every business, regardless of company size, due to the pandemic. Digitalization is constantly developing new and even newer business models, and their evaluation and connection to the business strategy can be helped with software and analysis. In this article we deal with the place and evaluation of software in the accounting statements.
CONTROLLER INFO VIII. ÉVF. 2020. 2. SZÁM 53-58.