RECUNOAŞTEREA ŞI EVALUAREA IMOBILIZĂRILOR NECORPORALE GENERATE ÎN INTERIORUL ÎNTREPRINDERII. O ABORDARE INTERNAŢIONALĂ ŞI NAŢIOANALĂ
RECOGNITION AND EVALUATION OF THE INTANGIBLE ASSETS CREATED INSIDE THE COMPANY. A INTERNAINTERNATIONAL AND NATIONAL APPROACH

Summary/Abstract: In a post-industrial economy, the intangible assets have an essential contribution for the company’s performance. This fact has brought evolutions in the accounting field, too. This article is showing the accounting treatments, regarding the intangible assets, which are being generated in the company through a double broach: a national broach, according to the accounting settlements, applicable in Romania, and an international broach, according to the International Financial Reporting Standards (IFRS).

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