Theoretical Aspects Regarding the Intangible Assets

Gabriel I. Nastase () and Sorin Adrian Ciupitu ()

Knowledge Horizons - Economics, 2015, vol. 7, issue 1, 177-180

Abstract: Identifying an intangible asset requires a set of cumulative conditions that must be met with, such as: to generate future economic benefits for the society that could be transferred to that particular asset, and its cost, be correctly evaluated.

Keywords: Accounting; intangible assets; economic efficiency (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:7:y:2015:i:1:p:177-180

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