HYPERION ECONOMIC JOURNAL

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• Paula-Angela Vidrașcu, Affiliation: The Bucharest University of Economic Studies, Bucharest, Romania.

Intangible assets are considered a resource controlled by an economic entity arising from past events that is expected to generate future earnings. Through them we can debate the technical-material and financial developments over time and due to permanent development capacity. Today we are witnessing a constantly changing flow of information found in a perpetual technological change that began the emergence of a new stage in the evolution of society was called knowledge. In this context we talk about the new economy which tries to present more complex reality in which we find ourselves. Evaluation of intangible assets constitute a comprehensive and very complex process that should be treated with great caution, especially since it appears that can lead to new challenges, both because of globalization and the development of technological innovation. It involves understanding the peculiarities of the competence assessment and an independent professional appraiser.

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