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Making the Invisible Visible: the Intangible Assets Recognition, the Valuation and Reporting in Romania

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  • Nicoleta Radneantu

    (Romanian-American University of Bucharest, Romania)

Abstract

The emergence of knowledge-based companies increased the importance of intangible assets, assets that were considered the most competitive advantages of companies. So, in this paper I tried to answer the following question: Which is the Romanian accounting reality about the intangible assets recognition, evaluation and reporting? What can we do that traditional financial statements do not become mostly useless for their end users?

Suggested Citation

  • Nicoleta Radneantu, 2009. "Making the Invisible Visible: the Intangible Assets Recognition, the Valuation and Reporting in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(2), pages 221-226.
    • Handle: RePEc:pet:annals:v:9:i:2:y:2009:p:221-226
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    References listed on IDEAS

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    1. Potecea, Olga & Gabroveanu, Emilia & Radneantu, Nicoleta, 2008. "Accounting Information - Power Instrument for Advanced Management in Knowledge Based Organizations," MPRA Paper 14042, University Library of Munich, Germany.
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    Cited by:

    1. Nicoleta Radneantu & Olga Potecea, 2013. "Human Capital Assesment– Case Study: Knowledge Based Organization Vs. Top 100 Organizations Listed By Market Capitalization In The Last Three Months At The Bse," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 298-301, February.
    2. Péter Juhász, 2016. "Management under Limited Information - The Measurement of Off-Balance Sheet Assets at Hungarian firms," Central European Business Review, Prague University of Economics and Business, vol. 2016(4), pages 23-33.

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