Puncte de vedere privind tratamentele contabile aferente imobilizărilor necorporale

Abstract

The aim of our work is focused on the analysis of the possible treatment related to intangible assets, especially on the development of an example of application of these treatments on certain categories of intangible assets, given the particularities and unique situations that arise with the recognition, measurement and presentation in financial statemem of these resources. We consider that these examples of application of accounting policies are useful both for practitioners, but especially for students and masters of economics programs. JEL: M41.