Particularities of the Intangible Assets Evaluation in Terms of Financial Crisis

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.