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Particularities of the Intangible Assets Evaluation in Terms of Financial Crisis

Author

Listed:
  • Necsulescu Ecaterina

    („Danubius” University of Galati Body of Expert and Licensed Accountants of Romania, Galati Branch)

  • Onose Valeriu–Laurenþiu

    („Danubius” University of Galati Body of Expert and Licensed Accountants of Romania, Galati Branch)

Abstract

Intangible assets include all assets that have no physical form, but which contribute, directly or indirectly, to obtaining a business profit. Taking into consideration the analysis of our study, the conclusion of the paper is that in Romania, the evaluation of intangible assets is rarely used due to extremely poor casuistry. From a sample of 100 companies we analyzed, only 4.5% revealed the existence of intangible assets with values higher than 3% of the total assets and none of the companies reviewed these assets. In crisis conditions, the study concludes that the companies’ value decreases (Bad Will), and while economic growth. The value of companies increases (Good Will). An effective leadership during crisis may contribute to the evaluation of intangible assets as a method to increase the liquidities of the company, by not paying the income tax.

Suggested Citation

  • Necsulescu Ecaterina & Onose Valeriu–Laurenþiu, 2011. "Particularities of the Intangible Assets Evaluation in Terms of Financial Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 901-906, May.
    • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:901-906
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    More about this item

    Keywords

    residual value; Bad-Will; Good-Will; savings;
    All these keywords.

    JEL classification:

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

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