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This is a Literature Review study.

August 20, 2025Deleted Journal

Intangible Assets: Different Points of View

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Review examines intangible assets’ definitions and classifications, indicating their role in corporate value and sustainability.

Intangible assets play a crucial role in economic development and long-term corporate sustainability, shaping competitive advantages.
Key literature review identifies varying definitions and classifications of intangible assets among researchers and practitioners.
Analysis highlights the need for a unified approach to terminology surrounding intangible assets for better understanding.
Differences in perspectives on ownership and features of intangible assets were assessed, underscoring their complex nature.

Jeremejeva et al. (2025) studied this question.

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