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MEASUREMENT OF INTANGIBLE ASSETS IN RECOVERY AREAS AND OPERATION OF NATURAL RESOURCES
Authors: Ioan I. GÂF-DEAC1, Cristina Monica VALECA2, Elena GURGU3, Adrian BĂRBULESCU4
Number of views: 382
The paper shows that, at the present moment, intangible assets are
considered “goods” and, as such, the practice of classical accounting considers
intellectual capital in the same category of “goods assimilated/similar to those
visible/tangible”. From the research it results that the professional literature on
measuring knowledge assets/intellectual capital, both in Romania and
worldwide, is not large enough and does not provide finite significant, “strong”
aggregates regarding the semantic classifications, of content and quality, of the
issues in the field. The book titled New Economy between Knowledge and Risk
(Ioan I. Gâf-Deac) presents the original systematization and classification of
some models and methodologies for measuring knowledge assets, and
intellectual capital in socio-economic sciences, and, as such, in this present
article, we have resorted to the applied extension of formalizing the
measurement of intangible assets in the areas of natural resources’ operation
and exploitation.