THEORETICAL AND PRACTICAL ASPECTS REGARDING THE INTANGIBLE ASSETS Cover Image

CONSIDERAŢII TEORETICE ŞI PRACTICE PRIVIND CONTABILITATEA IMOBILIZĂRILOR NECORPORALE
THEORETICAL AND PRACTICAL ASPECTS REGARDING THE INTANGIBLE ASSETS

Author(s): I. Gabriel Năstase, Sorin Adrian Ciupitu
Subject(s): Economy, Public Finances
Published by: Universitatea Crestina "Dimitrie Cantemir"
Keywords: accounting; intangible assets; goodwill; system of accounts; economic efficiency;

Summary/Abstract: Identifying an intangible asset requires a set of cumulative conditions that must be met with, such as: to generate future economic benefits for the society that could be transferred to that particular asset, and its cost, be correctly evaluated. It is common for a company to spend resources or to make debts for the purchase, development, maintenance or improvement of intangible resources such as scientific or technical knowledge, the development and implementation of new processes or systems, licenses, intellectual property, awareness of market trends and trade marks (including the brand names and titles of publication).

  • Issue Year: V/2014
  • Issue No: 20
  • Page Range: 34-49
  • Page Count: 16
  • Language: Romanian