Methods of Evaluation of Intangible Assets
An important aspect of accounting is the accounting for the exploitation of industrial property rights, namely the accounting operations related to this operation. In acest caz, operatiile nu difera de cele utilizate pentru celelalte active sau activitati ale unitatii patrimoniale. In this case, operations are no different from those used for other assets or economic activities of the unit. For measuring intangible assets containing intellectual property rights from the company’s activity, take out of their nominal value, ie, the amount spent by the firm for their creation (protection costs, R&D expenses, design costs, testing costs, etc.).
Volume (Year): 2 (2010)
Issue (Month): 4 (December)
|Contact details of provider:|| Postal: |
Web page: http://fbc.ucdc.ro/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:khe:journl:v:2:y:2010:i:4:p:57-68. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Adi Sava)
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.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.