||The estimation of assets is based on both traditional political economy and modern political economy as well. Estimate principles and techniques had been decided upon prior to 1940 but valuation, as a profession, has developed after 1940. Changes developed quickly in the economic and business field locally and externally had an impact over the significance of the professionals within the market. In the last years, more and more objective, skilled, professional estimates have been requested in Romania covering a significant range of activities, businesses. The profession of valuer is still developing in Romania. After 1992, country’s economy was in the transition to the market economy, changes of ownership have required a higher amount of information over intangibles and real estates. Thus, a range of real estates have been created which already has a stock exchange based on transaction of similar assets. There are assets that are sold quite seldom or never. They are called specialised assets and their value is calculated in business using net replacement cost method and not as a way to a business. Taking into account the intrinsic character of the specialised assets, their valuation needs training of a specialised valuer. These specialists should be selected in compliance with their competence, experience, and well-known reputation in the field and with postgraduate skills achieved within continuous training programs. These requirements imposed by this profession are sustained by the fact that currently there isn’t a proper academic training for the valuer of specialised assets.