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Theoretical Aspects Regarding the Intangible Assets

Author

Listed:
  • Gabriel I. Nastase
  • Sorin Adrian Ciupitu

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.

Suggested Citation

  • Gabriel I. Nastase & Sorin Adrian Ciupitu, 2015. "Theoretical Aspects Regarding the Intangible Assets," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(1), pages 177-180, March.
    • Handle: RePEc:khe:journl:v:7:y:2015:i:1:p:177-180
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    More about this item

    Keywords

    Accounting; intangible assets; economic efficiency;
    All these keywords.

    JEL classification:

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

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