CONTRADICTORY ASPECTS ASSESSMENT ON INTANGIBLE ASSETS

Ecaterina Necşulescu
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Ecaterina Necşulescu: “Danubius” University, Galaţi

Theoretical and Applied Economics, 2011, vol. 5(558)(supplement), issue 5(558)(supplement), 818-824

Abstract: In Romania, the evaluation of intangible assets is rarely used due to extremely poor casuistry. From a sample of 100 companies we analyzed, only 4.5% revealed the existence of intangible assets worth less than 3% of total assets and none of the companies has not reviewed the assets. In crisis conditions, the study concludes that companies value decreases (bad will), and while economic growth increases the value of companies (good will). An effective leadership in the crisis assessment may be used as a method of intangible assets to increase the liquidity of the company, by not paying income tax.

Keywords: residual value; Bad Will; Good Will; the capitalization of cost savings; fee. (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:5(558)(supplement):y:2011:i:5(558)(supplement):p:818-824

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