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

The paper shows that, at the present moment, intangible assets are considered “goods” and, as such, the practice of classical accounting considers intellectual capital in the same category of “goods assimilated/similar to those visible/tangible”. From the research it results that the professional literature on measuring knowledge assets/intellectual capital, both in Romania and worldwide, is not large enough and does not provide finite significant, “strong” aggregates regarding the semantic classifications, of content and quality, of the issues in the field. The book titled New Economy between Knowledge and Risk (Ioan I. Gâf-Deac) presents the original systematization and classification of some models and methodologies for measuring knowledge assets, and intellectual capital in socio-economic sciences, and, as such, in this present article, we have resorted to the applied extension of formalizing the measurement of intangible assets in the areas of natural resources' operation and exploitation.