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The complexity classification of intangible assets


  • Paula-Angela Vidrascu

    () (Hyperion University of Bucharest)


This paper tries to solve the complex problems of arising in the definition and delimitation of the intangible assets. Over time the technology develops and resizes continuously and along with it redefine in a very short time the theoretical and practical concepts of the economy. From the economic point of view an asset can be defined as a resource controlled by the enterprise as a result of past transactions or investments, and which is expected to generate future economic benefits. Intangible assets are the most important economic resources of an entity because in terms of their analysis of the technical, material and financial – of her evolution over time and the ability of continuous development. The main purpose of this article is to analyse the research carried out for the purposes of the definition and delimitation of intangible assets.

Suggested Citation

  • Paula-Angela Vidrascu, 2013. "The complexity classification of intangible assets," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 1(1), pages 42-50, March.
  • Handle: RePEc:hyp:journl:v:1:y:2013:i:1:p:42-50

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    intangible assets; economic value; complexity; intellectual capital; new economy; intellectual property;

    JEL classification:

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


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