RAPID ASSESSMENT METHODS. SOME ASPECTS OF THE EVALUATION OF INTANGIBLE ASSETS

Gheorghe Lepădatu ()
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Gheorghe Lepădatu: Faculty of Finance, Banking and Accounting, Christian University „Dimitrie Cantemir”, Bucharest, Romania

Romanian Economic Business Review, 2011, vol. 6, issue 2, 36-43

Abstract: The rapid assessment methods are applied in a very similar way in the business area: they say a certain rule and then shows a series of circumstances (limitations) that may influence the outcome of the assess or can even make rule inapplicable. In other words, “rules are made to be broken”. In the literature, the rapid method is called “standard method” or “simple method”. Rapid methods can be found, in English language, under the names “Rules of Thumb” or “Shorthand formulae” (shorthand formula simplified).

Keywords: multiple income; international standard of practice in assessment (search for similar items in EconPapers)
Date: 2011
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