THEORETICAL ASPECTS REGARDING THE VALUATION OF INTANGIBLE ASSETS

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HOLT GHEORGHE;
(2015)
  • Publisher: Academica Brâncuşi
  • Journal: Constatin Brancusi University of Targu Jiu Annals - Economy Series,volume 1II,issue February,pages45-49 (issn: 1844-7007, eissn: 1844-7007)
  • Publisher copyright policies & self-archiving
  • Subject: cost approach | income approach | HF1021-1027 | intangible assets, market comparison approach, income approach, cost approach, royalty savings method, additional profits method | HB71-74 | additional profits method | Economics as a science | Commercial geography. Economic geography | intangible assets | market comparison approach | royalty savings method

Valuation of intangible assets represents one of the most delicate problems of assessing a company. Usually, valuation of intangible assets is in the process of evaluating enterprise as a whole. Therefore, Intangible Asset Valuers must have detailed knowledge on busines... View more
  • References (5)

    1. Anghel, I. (coordonator), Oancea Negescu, M., Anica Popa, A., Popescu, A.M. (2010), Evaluarea întreprinderii, Editura Economică, Bucureşti.

    2. Smith, G., Parr, R. (1994), Valuation of Intellectual Property and Intangible Assets, John Wiley & Sons, New

    3. Stan, S. (2010), Evaluarea activelor necorporale, seminar de pregătire continuă D 08, Editura IROVAL, Bucureşti.

    4. Stan, S.V., Anghel, I. (coordonatori) (2007), Evaluarea întreprinderii, ediţia a lll-a, Editura IROVAL, Bucureşti.

    5. International Valuation Standards Committee (IVSC), GN 4 Evaluarea activelor necorporale (revizuit în 6.Ordinul ministrului finanţelor publice nr. 3.055/2009 pentru aprobarea Reglementărilor contabile conforme cu directivele europene, publicat în Monitorul Oficial nr. 766 bis/10.11.2009, cu modificările şi completările ulterioare.

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