IDEAS home Printed from https://ideas.repec.org/a/hyp/journl/v1y2013i1p42-50.html
   My bibliography  Save this article

The complexity classification of intangible assets

Author

Listed:
  • Paula-Angela Vidrascu

    (Hyperion University of Bucharest)

Abstract

This paper tries to solve the complex problems of arising in the definition and delimitation of the intangible assets. Over time the technology develops and resizes continuously and along with it redefine in a very short time the theoretical and practical concepts of the economy. From the economic point of view an asset can be defined as a resource controlled by the enterprise as a result of past transactions or investments, and which is expected to generate future economic benefits. Intangible assets are the most important economic resources of an entity because in terms of their analysis of the technical, material and financial – of her evolution over time and the ability of continuous development. The main purpose of this article is to analyse the research carried out for the purposes of the definition and delimitation of intangible assets.

Suggested Citation

  • Paula-Angela Vidrascu, 2013. "The complexity classification of intangible assets," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 1(1), pages 42-50, March.
    • Handle: RePEc:hyp:journl:v:1:y:2013:i:1:p:42-50
    as

    Download full text from publisher

    File URL: http://www.hej.hyperion.ro/articles/1(1)_2013/HEJ%20nr1(1)_2013_Vidrascu.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. M. I. Pedro & M. Sarmento & Marta Silva, 2015. "Evaluation of the Value Creation in an Innovative Product Using Fuzzy Linguistic Computing," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 5(2), pages 878-878.

    More about this item

    Keywords

    intangible assets; economic value; complexity; intellectual capital; new economy; intellectual property;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    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:hyp:journl:v:1:y:2013:i:1:p:42-50. 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: Iulian Panait (email available below). General contact details of provider: https://edirc.repec.org/data/fehypro.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.