APPROACHES CONCERNING ACCOUNTING OF INTANGIBLE ASSETS

Authors

  • Gheorghe MOROSAN „Ştefan cel Mare” University of Suceava
  • Veronica GROSU „Ştefan cel Mare” University of Suceava
  • Ioana Mădălina ZUBAȘ „Ştefan cel Mare” University of Suceava

Keywords:

intangible assets, intellectual capital, knowledge economy

Abstract

Given the importance of intangible assets in the company the paper aims to establish criteria for recognizing and measuring these assets through which the company can not only reflect the true value and its carrying amount. The main objective is to formulate a logical definition of intangible assets in accounting terms that allows their recognition in financial reporting to help build an accurate image of the company. It will demonstrate how important intangible assets for a successful company are and how they can help develop the economy and especially the Romanian economy.

The secondary objectives are:

- Setting limits in the valuation of intellectual capital from the point of view of internal control and external

- Create a new post in the balance sheet to include this related value

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Published

15.01.2016

Issue

Vol. 5 No. 1 (2016)

Section

Accounting, Finance, Statistics and Economic informatics

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