THEORETICAL AND METHODOLOGICAL CONSIDERATIONS REGARDING THE EVALUATION OF INTANGIBLE ASSETS
THEORETICAL AND METHODOLOGICAL CONSIDERATIONS REGARDING THE EVALUATION OF INTANGIBLE ASSETS

Summary/Abstract: In a modern economy, the role of intangible assets is decisive; it grants rights and generates incomes. To make profit, all the companies must determine the customers to have a positive perception of the segment that they act; in fact, the most important assets held by successful companies are intangible assets because they have radically transformed the global economic architecture (Dumitrescu, 2010). The goodwill represents a key element of a business that determinates the customers to use some services or products and provide the ability to generate a profit higher than normally expected. The components that participate at the success of a company, in order to resist nowadays competition, are the intellectual capital such as human capital which include knowledge, innovations, employee’s skills and the structural capital consist of patents, licenses or company’s software . Intellectual property rights reward creativity and human effort, the engine of human progress. The protection of intellectual property is insuring human intelligence benefits. The evaluation of intangible assets is a discussed topic that begins with the idea that the accounting human is assets in order to determine the real value of employees. The evaluation is not an exact science; it is only estimation by taking in consideration all the relevant factors that influence the type of value. Choosing the right method of evaluation is depending on circumstances, often it is necessary to use multiple methods in order to verify the results.

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