Valorization of Intellectual Property According to IAS 38 at the Level of Companies in Romania

The aim of the research is to obtain an overview of intangible assets and intangible capital.Internally, the valuation of intangible capital through specific valuation methods in the valuation literature and its importance in the development of strategies and the creation of innovation.In the new knowledge and innovation-based society, the success of companies depends to a large extent on how intangible assets and intangible capital are recognized, valued and exploited.