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European And International Approach On The Accounting For Intangible Assets


Author Info

  • Victor Munteanu

    (Universitatea Româno-Americană Bucureşti)

  • Marilena Zuca

    (Universitatea Româno-Americană Bucureşti)

  • Alice Ţînţă

    (Universitatea Româno-Americană Bucureşti)

Registered author(s):


    The development of the competitiveness hasn’t been a priority for Romanian companies until the moment of the economical crisis. The difference can be seen in quality, services, innovation, image, knowledge, the approach to information, culture, etc. The companies that manage to differentiate from the others will resist in time and the economic advantage is made through intangible assets. The assessment of the intangible assets is the real description of the company wealth which is very well known to all balance sheet users, because it contains their fair value.

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    Bibliographic Info

    Article provided by Romanian-American University in its journal Journal of Information Systems and Operations Management.

    Volume (Year): 5 (2011)
    Issue (Month): 2 (December)
    Pages: 300-307

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    Handle: RePEc:rau:journl:v:5:y:2011:i:2:p:300-307

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    Related research

    Keywords: intangible assets; assessment; reassessment; recognition; fair value;


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