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    Analele Universit ii Constantin Brncui din Trgu Jiu, Seria Economie, Nr. 3/2009

    Annals of the Constantin Brncui University of Trgu Jiu, Economy Series, Issue 3/2009

    99

    CONVERGENE I DIVERGENE N

    CONTABILITATEA ACTIVELOR

    INTANGIBILE N CONTEXTULGLOBALIZRII SCHIMBURILOR I

    TRANSNAIONALIZRII

    COMPANIILOR

    Conf. univ. dr. Victoria FIRESCUUniversitatea din Piteti

    Abstract

    Tratamentul contabil al activelor intangibileeste departe de a fi acceptat i definit n economiabazat pe cunotine.Recunoaterea i evaluareamrcilor de comer generate intern sunt un aspect

    nerezolvat de reglementrile contabile n contextulfenomenului de transnaionalizare.Pe de alt parte,

    fondul comercial rezidual nu poate reflecta capitalulintelectual i cunotinele companiei care optimizeaz

    i creazvaloare durabil. Pentru a preveni alterareacomparabilitii situaiilor financiare ale companiilor,se recomand ca analitii financiari s ia nconsideraie fondul comercial economic n

    determinarea performanei economice a entitii i nufondul comercial conform reglementrilor contanbile.

    CUVINTE CHEIE: active intangibile,evaluare,capital intelectual, globalizare

    INTRODUCERE

    Bogia i puterea n secolul XXI vordecurge cu prioritate din resurseleintelectuale intangibile, din capitalul decunotine. Cunotinele tind s devincaracteristica principal a numeroaseactiviti, mai mult dect produsele sauserviciile rezultate.n prezent ne aflm n

    primele faze ale revoluiei cunotinelor alcrei rezultat l constituie economia bazatpecunotine.n plan economic, cunotinele

    devin elemental esenial al obinerii unei

    CONVERGENCES AND

    DIVERGENCES IN ACCOUNTING FOR

    INTANGIBLE ASSETS IN THECONTEXT OF GLOBALIZATION OF

    EXCHANGES AND

    TRANSNATIONALIZATION OF

    COMPANIES

    Assoc. Prof. PhD Victoria FIRESCUUniversitatea din Piteti

    Abstract

    The current accounting treatment ofintangible assets is far from being generally acceptedand defined in the knowledge-based economy. Therecognition and evaluation of internally generatedtrademarks is an unsolved aspect of accountingregulations in the context of a transnationalizationphenomenon. On the other hand, residual goodwill

    cannot reflect the intellectual capital and thecompany's knowledge which help optimize and create

    durable value. To prevent an alteration of thecomparability of companies financial statements, it isrecommended that financial analysts take into accountthe economic goodwill based on entity economic

    performance and not the accounting goodwill whichfollows accounting regulations.

    KEY WORDS:Intangible assets, evaluation,intellectual capital, globalization

    INTRODUCTION

    Wealth and power in the 21stcenturyXXI will mainly result the intangible orintellectual assets, from the knowledgecapital. Knowledge tends to become the mainfeature of countless activities, even more thanthe resulted products or services. We arenowadays in the first stages of knowledgerevolution the result of which is theknowledge-based economy. On the economiclevel, knowledge becomes the fundamental

    element of obtaining a high level of

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    Analele Universit ii Constantin Brncui din Trgu Jiu, Seria Economie, Nr. 3/2009

    Annals of the Constantin Brncui University of Trgu Jiu, Economy Series, Issue 3/2009

    100

    productiviti nalte i al competitivitiipentru firme, ramuri economice, economiinaionale i economia mondialn ansamblulsu. La nivelul firmei, cunotinele se

    regsesc la fora de munc(capitalul uman),n cerinele i preferinele clienilor(capitalulclieni),n produsele, procesele, capabilitilei sistemele sale(capitalul structural). Caurmare, valoarea activelor de cunotine poatesdepeascsemnificativ valoarea activelortangibile. n valoarea de ansamblu a firmelormoderne, capitalul cunotine tinde s deino pondere din ce n ce mai mare. Deiintangibile, cunotinele personalului dincadrul firmelor, tehnologiile, know-how-ul

    comercial, managerial, financiar etc. prezintvaloare. Cotrile la burs a firmelor deinformatic,de aparaturelectronicrenumitedemonstreazcvaloarea bursiera acestoraeste de zeci de ori mai mare dect valoareaactivelor tangibile deinute de acestea.Astfel,una dintre modalitile de manifestare acunotinelor ca factor de producie oreprezint firmele-reea a cror activitate sereduce la conceperea de afaceri, furnizarea de

    proiecte de produse, la identificarea i

    contactarea de fabricani de componente, deansamblatori de produse, de distribuitorietc.Putem anticipa c ntr-un viitor nu foartendeprtat , firmele vor lua n consideraie laevaluarea capitalului lor, cunotinele ca ocomponent distinct i adesea substanial.

    Nu ntmpltor, ntreprinztorii firmeleafirm c vor cumpra afacerea X i nufabrica sau magazinul X. Este evident c eiau n vedere pe lngcapitalul tangibil si pecel intangibil.

    TRATAMENTUL CONTABIL ALACTIVELOR INTANGIBILE

    Cheltuielile de cercetare i dezvoltarepot fi capitalizate cu unele atenionri, chiardaclegislaia naionala stabilit reguli foartediferite n acest domeniu ca urmare a uneiimplementri difereniate. n raportul demanagement trebuie oferite, de asemenea,

    informaii privind activitile de cercetare i

    productivity and competitiveness forcompanies, economic branches, nationaleconomies and the world economy as awhole. At the level of the company,

    knowledge can be found in themanpower/labour (human capital), into thecustomers requirements and preferences(client capital), and into its products,

    processes, capabilities and systems (thestructural capital). Consequently, the value ofthe knowledge assets can significantly exceedthe value of the tangible assets.The knowledge capital tends to have an everincreasing weight into the total value of themodern companies. Although intangible, the

    knowledge of the companys employees, itstechnologies, commercial, managerial andfinancial know-how, etc. is valuable. Thestock market quotations of reputedinformatics or electronic equipment provethat their stock exchange value is dozens oftimes higher than the value of their tangibleassets. For example, one of the means ofusing knowledge as a factor of production isrepresented by the network companies theactivity of which is reduced to business

    developing, supplying product projects,identifying and contacting componentmanufacturers, assemblers, distributors, etc.We can anticipate that in not such a distantfuture companies will take into account theirknowledge as a separate and often substantialcomponent for the evaluation of their capital.It is not by mere coincidence that

    enterprisers or companies state that they willpurchase business X, not plant or shop X. It isobvious that they take into account not onlythe tangible, but also the intangible capital.

    ACCOUNTING TREATMENT OFINTANGIBLE ASSETS

    The research and developmentexpenses can be capitalized with somecaveats, even though national law shave fixedquite different rules in this field as aconsequence of a differentiated

    implementation. Information on research and

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    Analele Universit ii Constantin Brncui din Trgu Jiu, Seria Economie, Nr. 3/2009

    Annals of the Constantin Brncui University of Trgu Jiu, Economy Series, Issue 3/2009

    101

    dezvoltare. n msura n care cheltuielile deinstruire i de cercetare i dezvoltare, i, deasemenea, fondul comercial, nu au fostcomplet amortizate, nu va avea loc nicio

    distribuire a profiturilor dect dac sumarezervelor disponibile pentru distribuire iprofiturilor reportate este cel puin egal cucheltuielile care nu au fost ncamortizate.Obiectivul IFRS 3 este sprescrietratamentul contabil pentru combinri dentreprinderi. n acestea, trebuie identificatntotdeauna compania achizitoare. Ocombinare de ntreprinderi trebuiecontabilizat prin metoda contabil aachiziiei. Conform acestei metode:

    - Raportarea veniturilor trebuie s includrezultateleachiziiei din data achiziiei;- Bilanul trebuie sincludtoate activele i

    pasivele identificabile ale achiziiei msuratela valoarea lor just i orice fond comercial

    pozitiv sau negativ rezultat.Valorile juste ale activelor i pasivelor trebuiedeterminate n raport cu utilizarea acestora dectre achizitor. Fondul comercial provenit dinachiziie trebuie recunoscut ca activ i supusunui test de depreciere cel puin anual,

    conform cerinelor IAS 36. n special, fondulcomercial trebuie depreciat dac valoareacomercial a acestuia depete valoarea sarecuperabil, ceea ce corespunde uneidiferene mai mari ntre valoarea sa just ivaloarea sa de utilizare.O noutate importantintrodusde IFRS 3 se referla recunoatereaactivelor necorporale n mod separat defondul comercial. Aceasta este cea maiimportant schimbare fcut n alocareacostului combinrii de ntreprinderi. Ea

    prevede c activele necorporale trebuie sntruneasc dou criterii pentru a firecunoscute separat; n caz contrar, valoarealor trebuie inclusn fondul comercial.Aceste criterii sunt: Criteriile contractuale-legale: activul necorporal trebuie s provindintr-un contract sau din drepturi legale,indiferent dac acel contract sau dreptulrespectiv pot fi transferate separat de entitateaachiziionat, sau de alte drepturi i

    obligaii; Criteriul de separare: dac activul

    development activities should also be givenin the management report. In so far astraining and research and developmentexpenses, as well as goodwill, have not been

    completely written off, no distribution ofprofits shall take place unless the amount ofthe reserves available for distribution and

    profits brought forward is at least equal tothat of the expenses that have not yet beenwritten off.The objective of IFRS 3 is to pr