ASSESSMENT METHODS OF INTANGIBLE ASSETS USED IN ROMANIA. HOW SITES SHOULD BE ASSESSED

In the context of the new reality and trends of XXIst century, most of the countries are committed, with different intensity and results, to promoting a development process based on knowledge; in the most advanced countries, the knowledge-based society is already a present fact. It is to be noticed that the enterprises allocate major resources for performing intangible investments, that contribute to maintenance and development of the company’s potential, such as human capital investments and investments for the increase of company’s sales force. According to the Romanian law, the recognition of an intangible fixed asset in the balance sheet is conditioned by estimation of future economic benefits, and determination of a cost that could be assessed reasonably. Unfortunately, most of intangible assets do not meet the requirements for recognition and registration in the traditional financial statements (for instance: lists of customers, internally generated goodwill, etc.)