PARTICULARS ON APPROACHES AND METHODS USED TO VALUE INTANGIBLES ASSETS

Cristina Gabriela, LELIUC (Cosmulese), Mates Dorel and Anisie Laurentiu
Additional contact information
Cristina Gabriela, LELIUC (Cosmulese): Faculty of Economics and Public Administration, Stefan cel Mare University of Suceava
Mates Dorel: Faculty of Economics and Business Administration, West University of Timisoara
Anisie Laurentiu: Faculty of Economics and Public Administration, Stefan cel Mare University of Suceava

Management Strategies Journal, 2016, vol. 34, issue 4, 28-39

Abstract: Valuing intangible assets is a long running, complex and controversial issue and is viewed with skepticism because both nationally and internationally there are no clearly defined principles and rules regarding them. Despite their increasingly significant role in enhancing firm value is difficult to obtain a reliable estimate value for these assets. In this paper devoted to assessing intangible assets we have considered firtly the achievement of an incursion in the field of intangible assets valuation from a theoretical standpoint, both by presenting various notions, concepts regarding the valuation process and by highlighting the characteristics of the main approaches (methods) in assessment present in specialized literature. From the analysis on intangible assets according to the specialized literature, we believe that from an accounting perspective it is very difficult even impossible to implement an accepted valuation method. The reliability, safety, confidence of the results, justification or objectivity are some key features that we identified it would lack more or less from the approaches presented.

Keywords: methods for valuationig intangible assets; reproduction cost; income approach valuations; market approach (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.strategiimanageriale.ro/papers/160404.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:34:y:2016:i:4:p:28-39

Access Statistics for this article

More articles in Management Strategies Journal from Constantin Brancoveanu University
Bibliographic data for series maintained by Dan MICUDA ().