Recunoașterea și evaluarea contabilă a imobilizărilor necorporale: provocări și particularități în instituțiile de învățământ superior cu autonomie financiară

Abstract

This article aims to examine the issues related to the recognition and accounting measurement of intangible assets in higher education institutions with financial autonomy in the Republic of Moldova, highlighting the economic, legal, and institutional particularities that influence their accounting treatment. The study seeks to identify the intangible assets specific to university patrimony, as well as to examine the ambiguities associated with their recognition and measurement. The paper identifies the main methodological challenges arising from the application of recognition criteria and from the measurement of intangible assets in the specific context of public universities, with particular emphasis on distinguishing between assets recognized in accounting records and intellectual capital that does not meet the requirements for accounting recognition, as well as on the particularities of measuring internally generated intangible assets. In response to these challenges, the article proposes internal methodological tools intended to support professional accounting judgment: a nomenclature of university intangible elements, a procedure for the accounting classification of intangible resources, and a decision-making algorithm for their recognition and measurement. The research findings contribute to the development of a more coherent and transparent internal accounting framework, to the improvement of the quality of financial and accounting information, and to strengthening the decision-making capacity of university management. CZU: 657.421.3:378.094(478); JEL: M41, I23, H83, O34