出版社：Faculty of Economic Sciences, Hyperion University of Bucharest, Romania
摘要：According to the International Accounting Standards – IAS 38 „Intangible assets”; these assets are identifiable non-monetary assets under construction were considered without physical substance. Lack actual physical form must not be understood that an intangible asset would have no material support, because the presence of any intangible asset can be demonstrated only by a support material form. Exmple: frequently encounter compact-disc (in case a software), legal documentation (in the case of licences, trade marks and patents of invention), contracts, permits and licences, technical documentation or films. Nowadays we are constantly subjected to the changing flow of information that is found in a perpetual technological change which started the emergence of a new stage in the society development that which carries the name of knowledge. The object of my research is the patent for the structural funds reimbursable project submitted in the "Operational Program, Economic Competitiveness" Operation 2.3.1. "Support for start-ups and innovative spin-offs. Patent is an official document certifying the inventor, the exclusive right to produce a certain good or product or use a particular process. Remember that evaluation of intangible assets is the most complex and systematic procedure.
