PARTICULARS ON APPROACHES AND METHODS USED TO VALUE INTANGIBLES ASSETS
Valuing intangible assets is a long running, complex and controversial issue and is viewed with skepticism because both nationally and internationally there are no clearly defined principles and rules regarding them. Despite their increasingly significant role in enhancing firm value is difficult to obtain a reliable estimate value for these assets. In this paper devoted to assessing intangible assets we have considered firtly the achievement of an incursion in the field of intangible assets valuation from a theoretical standpoint, both by presenting various notions, concepts regarding the valuation process and by highlighting the characteristics of the main approaches (methods) in assessment present in specialized literature. From the analysis on intangible assets according to the specialized literature, we believe that from an accounting perspective it is very difficult even impossible to implement an accepted valuation method. The reliability, safety, confidence of the results, justification or objectivity are some key features that we identified it would lack more or less from the approaches presented.
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