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Valuation of Intangible Assets the Main Pawn for New Challenges Related to the Knowledge Era

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  • Paula – Angela VIDRASCU

    () (The Bucharest University of Economic Studies, Bucharest, Romania)

Abstract

Intangible assets are considered a resource controlled by an economic entity arising from past events that is expected to generate future earnings. Through them we can debate the technical-material and financial developments over time and due to permanent development capacity. Today we are witnessing a constantly changing flow of information found in a perpetual technological change that began the emergence of a new stage in the evolution of society was called knowledge. In this context we talk about the new economy which tries to present more complex reality in which we find ourselves. Evaluation of intangible assets constitute a comprehensive and very complex process that should be treated with great caution, especially since it appears that can lead to new challenges, both because of globalization and the development of technological innovation. It involves understanding the peculiarities of the competence assessment and an independent professional appraiser.

Suggested Citation

  • Paula – Angela VIDRASCU, 2014. "Valuation of Intangible Assets the Main Pawn for New Challenges Related to the Knowledge Era," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 2(4), pages 63-69, December.
  • Handle: RePEc:hyp:journl:v:2:y:2014:i:4:p:63-69
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    More about this item

    Keywords

    evaluation; intangible assets; knowledge era; new economy; challenge;

    JEL classification:

    • B49 - Schools of Economic Thought and Methodology - - Economic Methodology - - - Other
    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • D89 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Other
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance
    • D49 - Microeconomics - - Market Structure, Pricing, and Design - - - Other

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