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Methods of Evaluation of Intangible Assets


  • Gabriel I. Nastase

    () ("Dimitrie Cantemir" Christian University)


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.).

Suggested Citation

  • Gabriel I. Nastase, 2010. "Methods of Evaluation of Intangible Assets," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(4), pages 57-68, December.
  • Handle: RePEc:khe:journl:v:2:y:2010:i:4:p:57-68

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    More about this item


    Research; development; innovation; intangible assets; technological progress; economic development; social development;

    JEL classification:

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


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