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Particulars On Approaches And Methods Used To Value Intangibles Assets

Author

Listed:
  • Cristina Gabriela, LELIUC (Cosmulese)

    (Faculty of Economics and Public Administration, Stefan cel Mare University of Suceava)

  • Dorel, MATES

    (Faculty of Economics and Business Administration, West University of Timisoara)

  • Laurentiu, ANISIE

    (Faculty of Economics and Public Administration, Stefan cel Mare University of Suceava)

Abstract

Valuing intangible assets is a long running, complex and controversial issue and is viewed with skepticism because both nationally and internationally there are no clearly defined principles and rules regarding them. Despite their increasingly significant role in enhancing firm value is difficult to obtain a reliable estimate value for these assets. In this paper devoted to assessing intangible assets we have considered firtly the achievement of an incursion in the field of intangible assets valuation from a theoretical standpoint, both by presenting various notions, concepts regarding the valuation process and by highlighting the characteristics of the main approaches (methods) in assessment present in specialized literature. From the analysis on intangible assets according to the specialized literature, we believe that from an accounting perspective it is very difficult even impossible to implement an accepted valuation method. The reliability, safety, confidence of the results, justification or objectivity are some key features that we identified it would lack more or less from the approaches presented.

Suggested Citation

  • Cristina Gabriela, LELIUC (Cosmulese) & Dorel, MATES & Laurentiu, ANISIE, 2016. "Particulars On Approaches And Methods Used To Value Intangibles Assets," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 28-39.
    • Handle: RePEc:brc:journl:v:34:y:2016:i:4:p:28-39
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    References listed on IDEAS

    as
    1. Victoria FIRESCU, 2009. "Convergences and divergences in accounting for intangible assets in the context of globalization of exchanges and transnationalization of companies," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 99-120, December.
    2. Baruch Lev & Theodore Sougiannis, 1999. "Penetrating the Book-to-Market Black Box: The R&D Effect," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(3-4), pages 419-449.
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    JEL classification:

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

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