The economic situation in Romania requires from the trader a rigorous analysis of vulnerabilities and opportunities offered by the external environment and a careful analysis of internal environmental conditions in which the entity operates. In this context particular attention is paid to...

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...