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    STUDIA NEGOTIA - Issue no. 2 / 2002  
         
  Article:   THE INTANGIBLE ASSETS IN THE LIGHT OF INTERNATIONAL ACCOUNTING STANDARDS.

Authors:  MARIANA MUREŞAN, CRISTINA NISTOR, CRINA PINTICAN.
 
       
         
  Abstract:  International Accounting Standards show clearly, also for untangible immobilitees, the manner of evaluation, re-evaluation and recognize in the balance through IAS 36, IAS 38 also IAS 22.  
         
     
         
         
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