Methods of Evaluation of Intangible Assets
AbstractAn important aspect of accounting is the accounting for the exploitation of industrial property rights, namely the accounting operations related to this operation. In acest caz, operatiile nu difera de cele utilizate pentru celelalte active sau activitati ale unitatii patrimoniale. In this case, operations are no different from those used for other assets or economic activities of the unit. For measuring intangible assets containing intellectual property rights from the company’s activity, take out of their nominal value, ie, the amount spent by the firm for their creation (protection costs, R&D expenses, design costs, testing costs, etc.).
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Bibliographic InfoArticle provided by Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest in its journal Knowledge Horizons - Economics.
Volume (Year): 2 (2010)
Issue (Month): 4 (December)
Research; development; innovation; intangible assets; technological progress; economic development; social development;
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