Issues Concerning the Effects of Overstatement and Underassessment of Intangible Assets - Application Particularities


  • Gabriela Mangu (Giurea) Valahia University Târgoviște
  • Monica Adriana Tegledi Valahia University Targoviste
  • Viorica Dindareanu (Iuga) Valahia University Targoviste


intangible assets; overstatement; detraction; IAS; IFRS


The accurate  assessment of the intangible assets is a significant challenge for most entities, regardless of the industry sector. However, situations can arise in accounting where intangible assets may be significantly detracted or overstated and we have chosen to present some of the possible effects of this phenomenon. In this sense, there were analyzed practical aspects regarding the financial statements’ distortion through the overstatement and, respectively, the detraction of intangible assets, as these meant to be recognized in the financial statement and might influence  the economic entity’s financial indicators

Author Biographies

Monica Adriana Tegledi, Valahia University Targoviste

Ph. D. student

Viorica Dindareanu (Iuga), Valahia University Targoviste

Ph .D. student


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How to Cite

Mangu (Giurea), G., Tegledi, M. A., & Dindareanu (Iuga), V. (2022). Issues Concerning the Effects of Overstatement and Underassessment of Intangible Assets - Application Particularities. Acta Universitatis Danubius. Œconomica, 18(6). Retrieved from



Business Administration and Business Economics