MOROSAN, Gheorghe; GROSU, Veronica; ZUBAȘ, Ioana Mădălina - 2016
Given the importance of intangible assets in the company the paper aims to establish criteria for recognizing and … is to formulate a logical definition of intangible assets in accounting terms that allows their recognition in financial … reporting to help build an accurate image of the company. It will demonstrate how important intangible assets for a successful …