IDEAS home Printed from https://ideas.repec.org/a/urn/urnste/v3y2012i1p53-63.html
   My bibliography  Save this article

Valuation Of Intangible Assets And Human Capital

Author

Listed:
  • Paula - Angela VIDRASCU

    (Academy of Economic Studies, Bucharest, Romania)

  • Oana Camelia IACOB

    (Valahia University, Târgoviste, Romania)

  • Ana-Maria VOLINTIRU

    (Valahia University, Târgoviste, Romania)

  • Aurel MARIN

    (Valahia University, Târgoviste, Romania)

Abstract

This article highlights the identification, delineation and connectivity of intangible assets and intellectual capital in the application and further development of the knowledge economy. From an economic point of view, an asset is defined as a resource controlled by the enterprise as a result of past transactions or investment, which is expected to generate future economic benefits. An intangible asset is an identifiable non-monetary unsupported material and used for custom in the production or supply of goods or services, for rental to others or for use for administrative purposes. Human capital represents the potential value of the intangible assets of the company. This study has a special role in the demonstration of intangible assets as being the most important economic resources of an entity.

Suggested Citation

  • Paula - Angela VIDRASCU & Oana Camelia IACOB & Ana-Maria VOLINTIRU & Aurel MARIN, 2012. "Valuation Of Intangible Assets And Human Capital," HOLISTICA Journal of Business and Public Administration, Association Holistic Research Academic (HoRA), vol. 3(1), pages 53-63, January -.
    • Handle: RePEc:urn:urnste:v:3:y:2012:i:1:p:53-63
    as

    Download full text from publisher

    File URL: http://holisticajournal.ro/details?pid=42
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Valuation; intangible assets; knowledge economy; intellectual capital; competitiveness;
    All these keywords.

    JEL classification:

    • E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H54 - Public Economics - - National Government Expenditures and Related Policies - - - Infrastructures

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:urn:urnste:v:3:y:2012:i:1:p:53-63. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Claudiu Baicu (email available below). General contact details of provider: https://edirc.repec.org/data/fasnsro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.