In the actual Romanian context under the aspect of the examined theme can be attributed to the cumulated effects of the transition period. The knowledge baggage and the advance practice, especially through learning from the external partners , took place, simultaneous, on professional plan and managerial plan; in the entrepreneurial action plan, the investments in intangible assets and in intellectual –intensive activities were perceived as risky and prohibitive under the aspect of costs, while , in advanced countries, the competitive notions based on knowledge were first. This research starts from defining the purpose and objectives as the first part of the research will make a brief description of the area that interests us, namely intangible assets and will establish strategy is finally reaching the perception of intangible assets in entity. The paper captures the key elements of intangible assets in order to highlight and reflect their importance. The fact that intangible assets can be and they are important for an entity to be recognized as valuable and accounting procedures of a company. As a work hypostasis in our evolution we will start by identifying the existent models regarding the evaluation of intellectual capital, their implementation in the total of entities and a rigorous analysis of their influential grade on entity value.