EUROPEAN AND INTERNATIONAL APPROACH ON THE ACCOUNTING FOR INTANGIBLE ASSETS

Victor Munteanu (), Marilena Zuca and Alice Ţînţă
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Victor Munteanu: Universitatea Româno-Americană Bucureşti
Marilena Zuca: Universitatea Româno-Americană Bucureşti
Alice Ţînţă: Universitatea Româno-Americană Bucureşti

Journal of Information Systems & Operations Management, 2011, vol. 5, issue 2, 300-307

Abstract: The development of the competitiveness hasn’t been a priority for Romanian companies until the moment of the economical crisis. The difference can be seen in quality, services, innovation, image, knowledge, the approach to information, culture, etc. The companies that manage to differentiate from the others will resist in time and the economic advantage is made through intangible assets. The assessment of the intangible assets is the real description of the company wealth which is very well known to all balance sheet users, because it contains their fair value.

Keywords: intangible assets; assessment; reassessment; recognition; fair value (search for similar items in EconPapers)
Date: 2011
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