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Valorization of Intellectual Property According to IAS 38 at the Level of Companies in Romania

Author

Listed:
  • Mihaela-Cristina Ibinceanu Onica

    (Dunarea de Jos University of Galati, Romania)

  • Salome Apostol

    (OSIM Romania)

Abstract

The aim of the research is to obtain an overview of intangible assets and intangible capital. Internally, the valuation of intangible capital through specific valuation methods in the valuation literature and its importance in the development of strategies and the creation of innovation. In the new knowledge and innovation-based society, the success of companies depends to a large extent on how intangible assets and intangible capital are recognized, valued and exploited.

Suggested Citation

  • Mihaela-Cristina Ibinceanu Onica & Salome Apostol, 2024. "Valorization of Intellectual Property According to IAS 38 at the Level of Companies in Romania," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 491-496.
    • Handle: RePEc:ddj:fseeai:y:2024:i:3:p:491-496
    DOI: https://doi.org/10.35219/eai15840409478
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    References listed on IDEAS

    as
    1. Ion Anghel, 2008. "Intellectual Capital and Intangible Assets Analysis and Valuation," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 3(3(520)), pages 75-84, March.
    2. Baruch Lev, 1999. "R&D And Capital Markets," Journal of Applied Corporate Finance, Morgan Stanley, vol. 11(4), pages 21-35, January.
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