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Paula-Angela Vidra?cu (), Oana Camelia Iacob (), Ana-Maria Volintiru () and Marinela Geamanu ()
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Paula-Angela Vidra?cu: Academy of Economic Studies, Bucharest, Romania
Oana Camelia Iacob: Hyperion University, 169 Calea Calarasi, Bucharest, Romania
Ana-Maria Volintiru: Amma Print SRL, Bucharest, Romania
Marinela Geamanu: Spiru Haret University, Bucharest, Romania

Internal Auditing and Risk Management, 2016, vol. 43, issue 1, 107-114

Abstract: According to the new technologies and due to the phenomenon of sustainability, in the knowledge economy, intangible assets are renamed, being limited by resources existential any economic entity, the terminology "intangible", "invisible", "intellectual" or "us/immaterial" which emphasizes knowledge by which human capital is undre different forms. Due to the existence of a variety of approaches, accounting literature, together with the economic but also the specific evaluation activity reflects complexity permanent classification of intangible assets. As we all know, the moment items related intangible assets can be identified, presented and defined in terms of a wide range and complex standards such as the International Accounting Standards, Financial Reporting Standards and not least the International Valuation Standards. To support the theme of the current research we have chosen as the case study approach to assess a sampling of copyright and relationships using the discounted cash flow method (DCF).

Keywords: intangible assets; evaluation; copyright; relations; The Method of Discounted Cash-Flow (DCF) (search for similar items in EconPapers)
JEL-codes: M40 D04 C89 (search for similar items in EconPapers)
Date: 2016
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Handle: RePEc:ath:journl:v:43:y:2016:i:1:p:107-114