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Methods of Evaluation of Intangible Assets

Author

Listed:
  • Gabriel I. Nastase

    ("Dimitrie Cantemir" Christian University)

Abstract

An 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.).

Suggested Citation

  • Gabriel I. Nastase, 2010. "Methods of Evaluation of Intangible Assets," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(4), pages 57-68, December.
    • Handle: RePEc:khe:journl:v:2:y:2010:i:4:p:57-68
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    Citations

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    Cited by:

    1. Gabriel I. NĂSTASE, 2011. "Progress and Innovation through Evaluation Intellectual Property," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 1(6), pages 1-13, October.
    2. Gabriel I. Nastase & Mihaela Mocanu, 2013. "Assessment of the Economic Eficiency of the Intangible Elements of the Enterprise Patrimony," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(1), pages 43-49, March.
    3. Gabriel NASTASE & Ildiko IOAN & Carmen Valentina RADULESCU & Bogdan PASCU, 2014. "Economic Analysis Of Industrial Property," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 8(1), pages 389-396, November.
    4. Gabriel I. Nastase, 2014. "Progress Through Technology Evaluation and Utilization of Business Results Research and Development-Innovation," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(1), pages 79-83, March.

    More about this item

    Keywords

    Research; development; innovation; intangible assets; technological progress; economic development; social development;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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