IDEAS home Printed from https://ideas.repec.org/a/agr/journl/v5(558)(supplement)y2011i5(558)(supplement)p818-824.html
   My bibliography  Save this article

Contradictory Aspects Assessment On Intangible Assets

Author

Listed:
  • Ecaterina Necşulescu

    (“Danubius” University, Galaţi)

Abstract

In Romania, the evaluation of intangible assets is rarely used due to extremely poor casuistry. From a sample of 100 companies we analyzed, only 4.5% revealed the existence of intangible assets worth less than 3% of total assets and none of the companies has not reviewed the assets. In crisis conditions, the study concludes that companies value decreases (bad will), and while economic growth increases the value of companies (good will). An effective leadership in the crisis assessment may be used as a method of intangible assets to increase the liquidity of the company, by not paying income tax.

Suggested Citation

  • Ecaterina Necşulescu, 2011. "Contradictory Aspects Assessment On Intangible Assets," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 5(5(558)(su), pages 818-824, July.
    • Handle: RePEc:agr:journl:v:5(558)(supplement):y:2011:i:5(558)(supplement):p:818-824
    as

    Download full text from publisher

    File URL: http://store.ectap.ro/suplimente/Conferinta%20FABBV%202010_engleza.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:5(558)(supplement):y:2011:i:5(558)(supplement):p:818-824. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marin Dinu (email available below). General contact details of provider: https://edirc.repec.org/data/agerrea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.