Intellectual property consists of a firm of property values is included in intangible assets. These property values can be any of the items under the protection of industrial property in Romania (patents, trademarks, products or commercial, industrial designs, topographies of integrated...

An important aspect of accounting is the accounting for the exploitation of industrial property rights, namely the accounting operations related to this operation. In acest caz, operatiile nu difera de cele utilizate pentru celelalte active sau activitati ale unitatii patrimoniale. In this case,...

The practical assessment of the intellectual property is a complex and difficult issue due to the myriads of factors influencing it, and to the fact that the methodologies applied differ from one country to another, from one continent to another. Therefore, the responsibility of those who carry...

Identifying an intangible asset requires a set of cumulative conditions that must be met with, such as: to generate future economic benefits for the society that could be transferred to that particular asset, and its cost, be correctly evaluated.