FUNDAMENTĂRI TEORETICE PRIVIND EVALUAREA IMOBILIZĂRILOR NECORPORALE ÎN CONTABILITATE
THEORETIC CONSIDERATIONS REGARDING EVALUATION OF INTANGIBLE ASSETS IN ACCOUNTANCY

Summary/Abstract: The international assessment standards show that the assessments of intangible assets can be required for various uses including: purchases and sales of entities, parts of entities or an asset, merging. The assessment model based on the historical cost, doubled by the application of the principle of prudence, is harshly criticized for its approximate, and therefore subjective, estimates, especially when it comes to depreciation of assets. The authors of these critiques support in exchange the virtues of fair value counter, which lead to a higher objectivity and neutrality, because such an accounting model of assessment would be free of the influences and the opportunism present at certain account caretakers.

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