IDEAS home Printed from https://ideas.repec.org/a/rau/journl/v8y2013i3.1p150-156.html
   My bibliography  Save this article

Assessment Methods Of Intangible Assets Used In Romania. How Sites Should Be Assessed

Author

Listed:
  • Nicoleta Radneantu

    (Romanian American University)

  • Olga Potecea

    (Romanian American University)

Abstract

In the context of the new reality and trends of XXIst century, most of the countries are committed, with different intensity and results, to promoting a development process based on knowledge; in the most advanced countries, the knowledge-based society is already a present fact. It is to be noticed that the enterprises allocate major resources for performing intangible investments, that contribute to maintenance and development of the company’s potential, such as human capital investments and investments for the increase of company’s sales force. According to the Romanian law, the recognition of an intangible fixed asset in the balance sheet is conditioned by estimation of future economic benefits, and determination of a cost that could be assessed reasonably. Unfortunately, most of intangible assets do not meet the requirements for recognition and registration in the traditional financial statements (for instance: lists of customers, internally generated goodwill, etc.)

Suggested Citation

  • Nicoleta Radneantu & Olga Potecea, 2013. "Assessment Methods Of Intangible Assets Used In Romania. How Sites Should Be Assessed," Romanian Economic Business Review, Romanian-American University, vol. 8(3.1), pages 150-156, September.
    • Handle: RePEc:rau:journl:v:8:y:2013:i:3.1:p:150-156
    as

    Download full text from publisher

    File URL: http://www.rebe.rau.ro/RePEc/rau/journl/FA13S/REBE-FA13S-A17.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:rau:journl:v:8:y:2013:i:3.1:p:150-156. 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: Alex Tabusca (email available below). General contact details of provider: https://edirc.repec.org/data/ferauro.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.