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Intangible Wealth, between Recognition and Evaluation

Author

Listed:
  • Florentina Moisescu

    (Dunarea de Jos University of Galati, Romania)

  • Oana Lupoae

    (Dunarea de Jos University of Galati, Romania)

Abstract

The theme of this work is the recognition, assessment and importance of intangible property in the financial statements of an enterprise. The paper presents an insight into intangible assets recognition of causality, with highlight relevant aspects of how education contribute in a decisive manner, through the generation and dissemination of knowledge in order to achieve specific strategic goals of economic policy. This issue has also been a challenge and it still represents one for companies that have intangible assets overstated or that have kept in their balance sheet intangible assets without aproperly assessed market value. The paper also addresses the issue by restricting the proposed theoretical aspects in favor of those which are directly related to the accounting practice in line with International Accounting Standards and with the accounting regulations of our country.

Suggested Citation

  • Florentina Moisescu & Oana Lupoae, 2016. "Intangible Wealth, between Recognition and Evaluation," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 458-463.
    • Handle: RePEc:ddj:fserec:y:2016:p:458-463
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    References listed on IDEAS

    as
    1. Niamh Brennan, 2001. "Reporting intellectual capital in annual reports : evidence from Ireland," Open Access publications 10197/2918, Research Repository, University College Dublin.
    2. Garcia-Meca, Emma & Martinez, Isabel, 2007. "The use of intellectual capital information in investment decisions: An empirical study using analyst reports," The International Journal of Accounting, Elsevier, vol. 42(1), pages 57-81.
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