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We have studied a series of criteria of intangible capital, made up of human, relational and structural capital, in order to identify the extent to which the Romanian, French and Spanish accounting environments meet the challenges concerning the acknowledgement of intangible elements.We have analyzed the annual financial statements corresponding to the fiscal year closed on 12.31.2011, drawn according to IAS/IFRS provisions, for 19 companies listed in the Bucharest Stock Exchange, 27 Spanish companies quoted in the Madrid Stock Exchange, components of the IBEX 35 market index and 35 French companies quoted in the Paris Stock Exchange, components of the CAC 40 stock exchange index.

Considerations on the Financial Reporting of Intangible Capital in Romania, Spain, and France