MEASUREMENT OF INTANGIBLE ASSETS IN RECOVERY AREAS AND OPERATION OF NATURAL RESOURCES

The paper shows that, at the present moment, intangible assets areconsidered “goods” and, as such, the practice of classical accounting considersintellectual capital in the same category of “goods assimilated/similar to thosevisible/tangible”. From the research it results that the professional literature onmeasuring knowledge assets/intellectual capital, both in Romania andworldwide, is not large enough and does not provide finite significant, “strong”aggregates regarding the semantic classifications, of content and quality, of theissues in the field. The book titled New Economy between Knowledge and Risk(Ioan I. Gâf-Deac) presents the original systematization and classification ofsome models and methodologies for measuring knowledge assets, andintellectual capital in socio-economic sciences, and, as such, in this presentarticle, we have resorted to the applied extension of formalizing themeasurement of intangible assets in the areas of natural resources’ operationand exploitation.