Abstract:

From an economic perspective, the asset may be evident from a company owned and controlled resources generated at the time of trading or investment past from which permanently are expected to obtain economic benefits. They are considered some of the most important resources of an economic entity. This is because through them we can study the evolution of the technical, material and financial developments caused by temporal and permanent capacity development.Along with the intellectual capital and knowledge creation, intangible assets are conceptual elements that are strongly correlated with the phenomenon of knowledge management. Evaluation work is a necessity. That expression means using standard monetary means, processes and sources entities. Through it we can identify the correct value of existing structures in the annual financial statements, which are identified in both the balance sheet and the statement of profit and loss.Software is evaluated using the following methods: updating profits, market comparison method and dimensional evaluation method. In this case we chose to study illustration royalty savings method.