VALUATION OF INTANGIBLE ASSETS AND HUMAN CAPITAL

Paula - Angela Vidrascu (), Oana Camelia Iacob, Ana-Maria Volintiru and Aurel Marin
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Paula - Angela Vidrascu: Academy of Economic Studies, Bucharest, Romania
Oana Camelia Iacob: Valahia University, Târgoviste, Romania
Ana-Maria Volintiru: Valahia University, Târgoviste, Romania
Aurel Marin: Valahia University, Târgoviste, Romania

HOLISTICA Journal of Business and Public Administration, 2012, vol. 3, issue 1, 53-63

Abstract: This article highlights the identification, delineation and connectivity of intangible assets and intellectual capital in the application and further development of the knowledge economy. From an economic point of view, an asset is defined as a resource controlled by the enterprise as a result of past transactions or investment, which is expected to generate future economic benefits. An intangible asset is an identifiable non-monetary unsupported material and used for custom in the production or supply of goods or services, for rental to others or for use for administrative purposes. Human capital represents the potential value of the intangible assets of the company. This study has a special role in the demonstration of intangible assets as being the most important economic resources of an entity.

Keywords: Valuation; intangible assets; knowledge economy; intellectual capital; competitiveness (search for similar items in EconPapers)
JEL-codes: E22 G32 H54 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:urn:urnste:v:3:y:2012:i:1:p:53-63

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