EVALUAREA LA VALOAREA JUSTĂ A IMOBILIZĂRILOR NECORPORALE PENTRU RAPORTAREA FINANCIARĂ
FAIR-VALUE MEASUREMENT FOR INTANGIBLE ASSETS FOR FINANCIAL REPORT

Summary/Abstract: In the financial reporting at fair value of intangible assets and not only, an important role is held by the economic information that has an essential role in the process of economic decision making performed by the information users (managers, investors, creditors etc.). We may say that accounting information market has a growingly international character since information users are more and more demanding and this represents a challenge for the accounting professionals. The fair value is a highly debated concept, being a consequence of the principle: true and fair value. Nobody translated fair for accurate, the term being translated in various ways: fair (juste) in French, real (reele) in Dutch, current value (Beizulengender Zeitmert) in German, fair value with no translation in Italian.

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