摘要：Following the evaluation proces,it is possible that some intangible assets,recorded in the economic entity’ s accounting,have a higher value than accounting value. An example is the patent obtained by an economic entity,revealed at the overall cost of research and development,as well as the patent fees,but in view of the economic benefits,generated by its use in the production,has a higher fair value. The purpose of this paper is to show the good impact on the economic side of the entity which generates the productive patent,as representative of intellectual property,following the evaluation,resulting a value which leads to increase the overall economic entity. The evaluation of a productive patent aims to increase the market value of the economic entity on one hand,but on the other hand,looking ahead,the first order effect of this action is related to increasing opportunities for funding its activity.
