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Considerations regarding the recognition, the evaluation, and the amortisation of the trademarks as intangible assets presented in the balance sheets

机译：资产负债表中有关作为无形资产的商标的确认，评估和摊销的注意事项

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During the last years, different authors have concluded that the intangible assets have became a lot more valuable than the physical assets and consequently they have been looking for evaluation models in order to make them present in the balance sheets of the entities. The evaluation of the trademarks, according to different models advanced by different researchers from this area, proves to be only a theoretical exercise; from a practical point of view the evaluation models cannot take into account all the events that can influence a trademark. Therefore there is a risk that the trademark is wrongly promoted, is not in fashion or is destroyed by the competition. Therefore, not only national standards but also international standards considered that the brand will be put on the balance sheet when it will be traded on a free market in which the price is objectively agreed between a buyer and a decided seller. There are disagreements regarding this problem as the trademark value cannot be equal to the purchase price and it can increase or decrease significantly. There are also differences of opinions regarding the values of the trademarks recognized in balance sheets. As concerns the separate acquisition it has been concluded that they are valued and recognized at fair value, inside some groups of entities some researchers consider that the trademarks have certain characteristics that cannot separate them from the goodwill and the internally produced brands by the society have generated many debates with pro and against positions regarding their recognizing in the balance sheet. This article will present methods of assessment and presentation of the trademarks taking into account their importance in determining a company's potential. The importance attached to the trademark derives from the fact that the traditional accounting systems do not reflect reality and the assessment instruments provided by them are less and less relevant in assessing the value of those companies in which the intangible assets are the most important source of wealth.
机译：在过去的几年中，不同的作者得出的结论是，无形资产比有形资产变得更加有价值，因此，他们一直在寻找评估模型，以便将其显示在实体的资产负债表中。根据该领域不同研究人员提出的不同模型对商标进行评估，这仅是一项理论研究；从实际的角度来看，评估模型不能考虑所有可能影响商标的事件。因此，存在商标被错误推广，不流行或被竞争破坏的风险。因此，不仅是国家标准，而且国际标准都认为，当品牌在自由市场上交易时，该品牌将被置于资产负债表上，在自由市场上，买卖双方客观地商定了价格。由于商标价值不能等于购买价格，并且商标价值可能会显着增加或减少，因此在此问题上存在分歧。资产负债表中确认的商标价值也存在意见分歧。关于单独的收购，已经得出结论，它们以公允价值进行评估和确认，在一些实体集团内部，一些研究人员认为，商标具有某些特征，无法将其与商誉区分开来，并且社会内部生产的品牌已经产生了商誉。在资产负债表中关于赞成和反对立场的辩论很多。本文将介绍评估和展示商标的方法，同时考虑到商标在确定公司潜力方面的重要性。商标的重要性源于以下事实：传统会计系统不能反映现实，并且它们提供的评估工具在评估那些无形资产是最重要的财富来源的公司的价值中越来越不相关。 。

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