Proceedings of the 3rd European Conference on Intellectual Capital

Maria Cristina Morariu
for determining <strong>the</strong> part <strong>of</strong> IC to be capitalised can not be applied to those companies that are
providers for such services that may be outsourced. We are aware that capitalising or issuing IC
reports is a taught task, it is a challenge, but in our view, without those, companies can not <strong>of</strong>fer <strong>the</strong>
“true and fair” performance and can mislead stakeholders.
Acknowledgements
This work was supported by CNCSIS –UEFISCSU, project number PNII – IDEI code 1859/2008,
contract no. 837/2009
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