摘要：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.
关键词：methods for valuationig intangible assets; reproduction cost; income approach valuations;
market approach
