APPROACHES CONCERNING ACCOUNTING OF INTANGIBLE ASSETS

Gheorghe MOROSAN, Author-Workplace-Name: Stefan cel Mare University of Suceava, 720229, Romania, Veronica Grosu, and Ioana Mădălina Zubaè˜
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Veronica Grosu,: Stefan cel Mare University of Suceava, 720229, Romania
Ioana Mădălina Zubaè˜: Stefan cel Mare University of Suceava, 720229, Romania

EcoForum, 2016, vol. 5, issue 1, 44

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

Keywords: intangible assets; intellectual capital; knowledge economy (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ecofrm:v:5:y:2016:i:1:p:44

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