Relevant bibliographies by topics / Approaches to valuation of intangible assets

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Academic literature on the topic 'Approaches to valuation of intangible assets'

Author: Grafiati
Published: 4 June 2021
Last updated: 18 February 2022

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Journal articles on the topic "Approaches to valuation of intangible assets"

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Fomina, O. V., O. O. Avhustоva, and I. K. Shushakova. "Assessing the Intangible Assets." Business Inform 4, no. 519 (2021): 154–60. http://dx.doi.org/10.32983/2222-4459-2021-4-154-160.

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The article is concerned with the issues of assessing the intellectual property rights as part of intangible assets of enterprises. The article is aimed at substantiating the theoretical principles and improving methodological approaches to the assessment of intangible assets in the process of formation of the value of enterprise. The normative-legal regulation of valuation of intangible assets in order to determine the value of intangible assets of enterprises in monetary terms for the purposes of accounting and in the field of professional valuation activity is studied. The interrelationship of approaches of independent professional estimation and accounting valuation in order to apply it to the needs of accountance is specified. Described are the cost (based on determining the cost of expenses, necessary for the reproduction or substitution of the valuation object), profit (used to determine the valuation of intellectual property rights, based on the application of assessing procedures for transferring the expected profit to the value of the assessed object) and comparative (determines the market value of an intangible asset, when there is sufficient reliable information on prices in the market of such objects and the terms of contracts for the disposal of property rights to such objects) approaches to the valuation of intangible assets. The formulas for computing the value of intangible assets based on the cost approach are provided. The assessment of intangible assets is carried out according to the above specified formulas of the cost approach on the example of a patent for invention. It is determined that in the absence of an active market to determine the fair value of intangible assets, it is advisable to apply the cost approach, namely: the method of direct reproduction.
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Voyko, D. V., and A. V. Voyko. "INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY." Vestnik Universiteta, no. 9 (October 26, 2019): 112–17. http://dx.doi.org/10.26425/1816-4277-2019-9-112-117.

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The issues of classification and approaches to management of intangible assets of companies have been considered. Main features of intangible assets have been examined, as well as normative regulation of financial accounting of them. The important point of intangible assets management is their classification and distribution to homogeneous groups, that allows us create and clarify intangibles’ management policy in terms of digitalization. In addition, the authors have paid attention in the article to the issues of intangible assets valuation. Basic stages of intangible`s assessment have been analyzed, as well as current problems of estimation of true value of intangible assets.
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Yuriy Pikalov. "CONSIDERATION, ANALYSIS AND DEVELOPMENT OF SOME EXISTING APPROACHES TO QUANTITATIVE VALUATION OF INTANGIBLE ASSETS." Proceedings of Scientific Works of Cherkasy State Technological University Series Economic Sciences, no. 59 (December 28, 2020): 124–34. http://dx.doi.org/10.24025/2306-4420.1.59.2020.221028.

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Many recent scientific publications on the current and future development of the world economy highlight such a trend as the knowledge economy. It is logical to hope that if such a trend exists, it would be possible to observe the corresponding processes in changing the attractiveness of certain assets, namely the increase in the attractiveness of any assets closely related to knowledge. A similar situation would apply to innovation development, i. e., processes related to investment and R&D, etc. Data on the distribution of shares of tangible and intangible assets in the capital structure and trends in the investment attractiveness of certain assets can show the real picture. The article is devoted to the analysis of the situation of the growth of attractiveness of intangibles and intellectual capital in the conditions of intensification of innovative development and formation of knowledge economy. A comparative analysis of statistical data on investments in tangible and intangible assets in Europe, the United States and Ukraine shows that there is a tendency to increase the attractiveness of the latter types of assets. Several hypotheses have been formed, the testing of which is a necessary task of further research. Various existing approaches to the valuation of intangible and intellectual assets have been researched and systematized. It is established that the diversity of existing international approaches is reduced to several classes of patterns. Their general features, shortcomings and factors that lead to low quality of results of valuation of intangible assets or to their leveling of results are revealed. The necessity for formation of another class of estimation methods is offered and substantiated, which with necessity should be based on other, alternative principles. In general, the conceptual foundations of this class of methods are proposed and the general logical and theoretical foundations for its formation are laid. According to these principles a new class of approaches should be built according to the quasi-physical approach to the consciousness phenomena and on the principles of standardization and unification.
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Cheglov, V. P., and Yu V. Platonova. "Problems of formation of intangible assets in trading systems on the example of X5 Retail Group." Management and Business Administration, no. 2 (June 2020): 197–205. http://dx.doi.org/10.33983/2075-1826-2020-2-197-205.

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The article deals with the features of formation and evaluation of intangible assets in network retail trade, their role as a resource for the development of retail networks. The established criteria for classifying retail network assets as intangible assets and their compliance with current practice are investigated. The structure of intangible assets is analyzed using the example of X5 Retail Group. The possibilities of evaluating a portfolio of long-term lease agreements for retail space as an asset of a retail network are considered. Methodological approaches to the valuation of certain types of intangible assets, in particular their own brands, are proposed.
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Jenkins, David S., and Gregory D. Kane. "A Contextual Analysis of Incomeand Asset-Based Approaches to Private Equity Valuation." Accounting Horizons 20, no. 1 (March 1, 2006): 19–35. http://dx.doi.org/10.2308/acch.2006.20.1.19.

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The question of how to best value privately held businesses for purposes of taxation and other legal reasons remains open to debate. In general, valuation models are asset-based, income-based, or hybrid models that aggregate asset and income information. An example of the latter is the controversial excess earnings method recommended by IRS Rev. Rul. 68–609. In this research, we focus on the relative performance of the excess earnings method vis-a`-vis other widely used valuation models. We consider the valuation accuracy of each model in a general setting along with examining contextual performance under varying levels of intangible versus tangible assets and varying levels of business profitability. We show that the hybrid model provides superior valuation accuracy in general and more consistent valuation accuracy across the contexts examined. We also show that the inclusion of two capitalization rates in the excess earnings method, which is required in order to distinguish returns from tangible versus intangible assets, provides increasing relative valuation accuracy over that of the single-rate earnings capitalization model as the two rates diverge. In summary, we demonstrate that for privately held firms, which typically lack analyst following and independent earnings forecasts, the excess earnings method represents a viable valuation alternative.
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Diadiun, O. O. "The Accounting Policies of Enterprises for Intangible Assets: The Basic Principles and Features of Formation." Business Inform 12, no. 515 (2020): 302–9. http://dx.doi.org/10.32983/2222-4459-2020-12-302-309.

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The article is aimed at examining the theoretical-practical bases of formation of accounting policy for intangible assets of enterprise, taking into account the conceptual basis of financial statements – either UAS (Ukrainian Accounting Standards) or IFRS (International Financial Reporting Standards). The analysis and generalization of the requirements of regulations, as well as scientific works of many scholars on understanding the essence of the concept of «accounting policy» were carried out. Two key directions of understanding of accounting policy by domestic scholars are allocated: the closer specified one (description of alternative solutions) and the wide one (disclosure of an additional array of information in addition to choosing from the permitted alternatives). The author’s own approach to understanding the accounting policy in terms of intangible assets is proposed: it is a description of the decisions chosen by the enterprise from a number of alternatives stipulated by the standards (UAS or IFRS), regarding the recognition, valuation, submission and disclosure of information about intangible assets, as well as other aspects deemed essential. The approaches of domestic scholars to identify the main elements of accounting policy related to intangible assets are considered. On the basis of the study of alternative requirements of IAS 38, a minimum set of elements of the enterprise’s accounting policy for intangible assets is proposed, as well as key differences in approaches to the preparation of accounting policies under the UAS compared to the IFRS are defined. The appropriateness of disclosure of tax aspects in accounting policy is analyzed. Approaches to improving accounting policy and ensuring its innovative nature through the presentation of independent decisions of the enterprise on disclosure of information about intangible assets in the broad sense of this concept are proposed. It is recommended to disclose information on the identification of classes of the implicit innovation-oriented assets, approaches to valuation and monitoring of these assets outside of traditional accounting methods, as well as disclosure channels for such assets.
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CHIESA, VITTORIO, ELENA GILARDONI, RAFFAELLA MANZINI, and EMANUELE PIZZURNO. "DETERMINING THE VALUE OF INTANGIBLE ASSETS — A STUDY AND AN EMPIRICAL APPLICATION." International Journal of Innovation and Technology Management 05, no. 01 (March 2008): 123–47. http://dx.doi.org/10.1142/s0219877008001278.

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It is widely recognized nowadays that intangible assets represent the crucial base for business development and companies are often required to value them. The paper aims to analyze the critical problems emerging from the empirical application of available valuation approaches through a case study on a medical device patent pending.
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Labunska, S. V., T. M. Serikova, and M. V. Sobakar. "Approaches to and Methodological Basis of Accounting for Intangible Assets Generated in Cryptocurrency." PROBLEMS OF ECONOMY 2, no. 48 (2021): 225–35. http://dx.doi.org/10.32983/2222-0712-2021-2-225-235.

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The article aims at assessing cryptocurrency dynamics in global economy; studying the prospects and risks of its use in business activities; suggesting approaches to recognize, record and value cryptocurrency in the accounting system of domestic enterprises. The article considers the prospects and risks of using cryptocurrencies by domestic businesses and identifies the importance of developing digital assets at an enterprise. The urgency of developing such accounting and of the necessity to manage cryptocurrencies at an enterprise is substantiated. It is established that the attitude to cryptocurrency and the level of development of the regulatory field significantly vary from state to state, and thus international regulations govern neither the use of nor accounting for such assets. The article substantiates the compliance of cryptocurrency with the recognition criteria for enterprise assets, thus making it necessary and possible for an enterprise accounting system to recognize cryptocurrency. The authors substantiate the options for attributing cryptocurrency to various types of enterprise assets. Due to the lack of regulation of cryptocurrency accounting at the legislative level, guidelines are suggested for the cryptocurrency accounting process, which include options for classifying cryptocurrency depending on the purpose of its use, namely: classifying cryptocurrency as intangible enterprise assets, but distinguishing between current and non-current assets, and monetary and non-monetary ones. Each of these options is accompanied by the use of separate accounts and the order of recording the valuation, use and disposal of cryptocurrency. Necessity to revalue cryptocurrencies due to their high volatility is substantiated. It is suggested to conduct revaluation of cryptocurrency to ensure objective valuation of assets and that of the enterprise in the form of revaluation (increase/decrease in the value) and by determining exchange rate differences.
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Heller, J., and Daria Zlachevskaia. "Is it possible to improve methods of intellectual property valuation?" Zeszyty Teoretyczne Rachunkowości 45, no. 2 (June 21, 2021): 161–86. http://dx.doi.org/10.5604/01.3001.0014.9568.

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Purpose: The purpose of this study is to identify ways to improve or simplify the quality and accuracy of IP valuations via accounting regulation improvements. Methodology/approach: This research relies on qualitative research methods such as case law analysis and comparative research of accounting standards and approaches. Findings: Evidence from this study points towards the conclusion that financial statements currently only reflect a historic financial record of the particular business, profoundly biased by a conservative tangible assets perspective. The central thesis of this study is that it makes sense to adopt a comprehensive intellectual property valuation strategy to ascertain the specific value of the intangible assets since the comprehensive application of valuation models is likely to yield superior results to using them separately. Research limitations/implications: Although the proposed approach seeks to bring more clarity to the valuation process while simplifying the appraisal of intellectual property assets, its efficacy is subject to increased transparency, a maturing intellectual property market, and credible data availability. Originality/value: This study makes a valuable contribution to research on methods that facilitate accurate intellectual property valuation while offering an alternative valuation model which combines the strengths of individual valuation models.
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Amekudzi-Kennedy, Adjo, Samuel Labi, and Prerna Singh. "Transportation Asset Valuation: Pre-, Peri- and Post-Fourth Industrial Revolution." Transportation Research Record: Journal of the Transportation Research Board 2673, no. 12 (June 28, 2019): 163–72. http://dx.doi.org/10.1177/0361198119846470.

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A critical component of transportation asset management, asset valuation has been applied historically largely to provide condition-based value assessments of transportation infrastructure. There are emerging opportunities for innovations in asset valuation methodology with applications in the MAP-21/FAST performance-based era, and the Fourth Industrial Revolution (4IR). Opportunities exist to incorporate a wider range of value factors to capture multiple objectives in planning, design, and rehabilitation, such as safety, mobility, economic advancement, resilience, sustainability, and equity, to reflect the growing importance of intangible assets, as well as consider more explicitly value-adding technologies in this era of smarter infrastructure and rapid technological change. The paper first examines existing methods in transportation asset valuation practice and trends in asset valuation thinking through a literature review on asset valuation methodology with transportation applications. It then outlines innovation pathways and future research directions in asset valuation that can enhance existing capabilities to capture an expanding notion of transportation infrastructure value in the 21st century. For transportation professionals with continuing interest in valuation approaches to enhance asset management, this paper offers a catalog for identifying appropriate valuation approaches. For researchers and practitioners interested in pursuing innovations to secure increasingly smart, effective, and efficient transportation systems, the paper outlines innovation pathways and research directions enabled by growing computing power and data collection capabilities in the 4IR.
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Dissertations / Theses on the topic "Approaches to valuation of intangible assets"

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Козлов, А. А., and A. A. Kozlov. "Влияние нематериальных активов на результаты деятельности предприятий промышленного комплекса : магистерская диссертация." Master's thesis, б. и, 2019. http://hdl.handle.net/10995/71079.

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At the current level of the world and Russian economy development industrial enterprises can get important advantages due to the effective formation and use of intangible resources which have a significant impact on the activities of these enterprises. The purpose of the thesis is to assess the impact of intangible assets on the industrial complex enterprises activities. The information and empirical base of the research was based on legislative acts and regulations governing commercial organizations and enterprises accounting of intangible assets, normative acts, monographic research, periodical materials, international accounting and reporting standards, guidelines, scientific works and publications of foreign and domestic economists, official statistic data of the intangible assets use by commercial organizations, reporting documents of the investigated industrial enterprise. Domestic and foreign literary sources analysis shows the unified approaches absence to the study of the problems of accounting and valuation of industrial enterprises intangible assets. Therefore, in the course of writing the master’s thesis the author’s definition of “intangible assets” was given, the classification of industrial enterprises intangible assets was clarified, and a multifactor model for evaluating the industrial enterprise’s activities results taking into account the influence of various factors including intangible assets considered and not accounted for was developed. This multifactor model which was tested on research enterprise will help to give not only an assessment of the degree of these factors impact, but also allow for a predictive check of changes in the results of the enterprise’s activity under various development scenarios.
При современном уровне развития мировой и российской экономики промышленные предприятия могут получить существенные преимущества за счет эффективного формирования и применения нематериальных ресурсов, которые оказывают значительное влияние на деятельность этих предприятий. Целью диссертационной работы является оценка влияния нематериальных активов на результаты деятельности предприятий промышленного комплекса. Информационно-эмпирическая база исследования основывалась на законодательных актах и положениях, регламентирующих коммерческие организации и ведение бухгалтерского учета нематериальных активов предприятиями, нормативных актах, монографических исследованиях, материалах периодической печати, международных стандартах учета и отчетности, методических рекомендациях, научных трудах и публикациях зарубежных и отечественных экономистов, официальных статистических данных об использовании нематериальных активов коммерческими субъектами, отчетных документах исследуемого промышленного предприятия. Анализ отечественных и зарубежных литературных источников показывает отсутствие единых подходов в изучении проблематики учета и оценки нематериальных активов промышленных предприятий. Поэтому в ходе написания магистерской диссертации дано авторское определение «нематериальные активы», уточнена классификация нематериальных активов промышленных предприятий, а также разработана многофакторная модель оценки результатов деятельности промышленного предприятия с учетом влияния различных факторов, в том числе учитываемых и не учитываемых в балансе нематериальных активов. Данная многофакторная модель, которая была апробирована на исследуемом предприятии, поможет дать не только оценку степени воздействия этих факторов, но также позволит провести прогнозную проверку изменения результатов деятельности предприятия при различных сценариях развития.
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Dupree, Lee. "Valuation Strategies for Small Businesses' Intangible Assets." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7135.

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Small business owners who attempt to sell their businesses may not receive full value if they do not adequately value their intangible assets. The purpose of this multiple case study was to explore effective strategies business leaders used to value intangible assets when considering the sale of their businesses. The participants for this study were 5 business owners in a metropolitan area in the southeastern United States who had successful valuation experiences during the sale of their businesses. Data were collected through semistructured interviews with participants, methodological triangulation, observations, and review of company documents. Data were analyzed using thematic analysis, coding narrative segments, and reviewing secondary data. The themes that emerged from data analysis include collecting and using company data concerning intangible assets; hiring a reputable accounting firm to assist in valuation; understanding the values of brand, customer base, and goodwill; and choosing the appropriate asset valuation approach. To accurately value the intangible assets of their businesses, the most significant and recurring theme in the participants' responses was the need for assistance from a reputable accounting firm. The implications of this study for positive social change include the potential to enhance the economic investment in local areas where business owners appropriately value intangible assets.
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Du, Ruixue. "Intangible Assets Valuation in the Hospitality Industry." Diss., Virginia Tech, 2013. http://hdl.handle.net/10919/50577.

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Market value of firms and book value of firms are rarely the same. The difference, which is attributed to unrecorded or unrecognized intangible assets, has increased significantly since the 1970s. The issue of appropriately valuing these intangible assets, however, still remains unresolved. The purpose of this study is to address this lack of understanding of valuing intangible assets in the hospitality industry. Five intangible asset investments: Research and Development, Training, Advertising, Labor, Pension, and one business model, Franchising, are chosen as the valuation constructs in this study based on previous research in the hospitality industry. The valuation models for the casual dining restaurant industry and the quick service restaurant industry are compared. The sample of this study includes 13 casual dining restaurant firms and 12 quick service restaurant firms. Compustat North America is the primary data source for this study. The annual data for casual dining restaurant firms from 1980 to 2011 is collected from this database. There are 238 firm-years in total. Two firm-years are excluded due to systematic missing values, and 15 firm-years are excluded due to missing share price information. Thus, the final count of data points for casual dining restaurant firms usable for analysis purposes is 221. The annual data for quick service restaurant firms from 1980 to 2011 is also collected from the Compustat North America database. There are 251 firm-years in total. Eight firm-years are excluded due to systematic missing values, and 47 firm-years are excluded due to missing share price information. Thus, the final count of data points for quick service restaurant firms usable for analysis purposes is 196. Pearson correlation and multivariate analyses are performed to answer the four research questions in this study. Two hypotheses are supported while one hypothesis is not supported and one hypothesis remains unanswered due to Multicollinearity issues identified in multiple regression models. The results of this study show that 1) R&D, training, advertising, labor and pension are all important valuation constructs in the hospitality industry, and 2) there are some differences, however, between casual dining restaurant firms and quick service restaurant firms. This study fills the gap in the current literature by providing a quantitative method to value intangible assets in the hospitality industry that uses the valuation constructs identified in previous hospitality research. The practical implications of this study will provide managers in the hospitality industry with helpful insights for strategic decision making, specifically in regards to research and development, advertising and employee compensation.
Ph. D.
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Karjalainen, P. (Pasi). "Valuation of intangible assets in different financial environments." Doctoral thesis, University of Oulu, 2007. http://urn.fi/urn:isbn:9789514284403.

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Abstract The purpose of this dissertation is to investigate the valuation of intangible assets in different financial environments. Value relevance of intangible investments has been largely recognized by indicating their close relatedness on future operating performance and valuation of firms. The financial environment of the country (market- or bank-based) is also found to be an important determinant of the economic performance of the firm. This thesis combines these two important issues by examining how a country's financial system affect the firm's investments and valuation of intangible assets. The study consists of four essays and an introductory section. Essay I investigates the firm's investments in human capital in different legal- and financial environments. The results of this study indicate that human capital asset constitutes an essential part of the market value of firms in all our sample countries. The results also suggest that firms make investments in human capital to increase their innovation capabilities and to improve their future benefits. Essay II investigates the firm's investments in R&D capital in different financial systems. The common result concerning both financial system is that the estimated R&D capital constitutes a great part of the firm's unrecorded goodwill. The main finding of the study is that the effects of the firm's past profitability and growth on its estimated R&D capital are stronger in bank-based than market-based financial systems. This result emphasizes the role of bank-based financing over market-based financing in the efficiency of resource allocation to R&D investments. Essay III investigates the stock market's response to the firm's R&D investments in different financial systems by taking account of lead-lag structure between the firm's R&D investments and its market value. The main result of the study is that the stock markets' response to current R&D investments varies between different financial systems with regards to the point in time against which the stock market response is examined. This study suggests that information disclosure policies, level of stock-market expectations and attitude towards risk are the most important potential factors that explain the valuation differences of R&D between market- and bank-based financial systems. Essay IV investigates the effect's of a country's financial system on current R&D investments and the future profitability of the firm. The main results of this study can be summarized as follows: the firm's current R&D investments are more strongly associated with the level of future firm profitability in bank-based than market-based financial system whereas current R&D investments are more strongly associated with the uncertainty of future firm profitability in market-based than bank-based financial system. The findings of this study suggest that differences in the valuation of R&D between market-based and bank-based financial systems mainly depends on the information asymmetry between the firm and its investors.
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ALBUQUERQUE, NELSON RODRIGUES DE. "VALUATION OF INTANGIBLE ASSETS USING COMPUTATIONAL INTELLIGENCE: APPLICATION AT HUMAN CAPITAL." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2011. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=21555@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO
COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR
PROGRAMA DE EXCELENCIA ACADEMICA
Esta tese apresenta uma nova metodologia para valoração dinâmica do Capital Intelectual, aplicada ao Capital Humano. Trata-se de oferecer, ao tomador de decisão, uma ferramenta capaz de calcular e comparar o retorno do investimento em ativos intangíveis, como ocorre com outros ativos tangíveis. Através da metodologia proposta, denominada KVA-ACHE, é possível estimar a quantidade potencial de conhecimento humano, utilizado na geração do resultado financeiro da empresa. Essa metodologia também permite medir variações de desempenho nos processos-chave que compõem a cadeia de valor da empresa e o impacto do investimento em educação em um determinado processo. O método KVA-ACHE é composto de cinco módulos, que são executados em três fases. Na primeira fase se avalia a empresa de forma agregada, segundo seu modelo estratégico e, na segunda fase, avalia-se a quantidade de conhecimento potencial e disponível, associado a cada processo-chave. A terceira fase é aplicado o método KVA e obtido o indicador de desempenho ROI. Ao final da sua aplicação, essa metodologia permite: identificar os processos que estão drenando resultado da empresa, através da observação de indicador financeiro adaptado, como o ROIK (Return on Investment on Knowledg), identificar a necessidade individualizada de treinamento para se atingir o máximo de desempenho em um determinado processochave; analisar o impacto percebido em termos percentuais do investimento em educação, realizado em determinado processo-chave; e, finalmente, dar uma visão sobre os recursos de conhecimentos e habilidades disponíveis na equipe de colaboradores, os quais poderão ser aproveitados na avaliação de novos negócios e desafios para empresa. A principal inovação dessa metodologia está no fato de se utilizar a Teoria dos Conjuntos Fuzzy e de Sistemas de Inferência Fuzzy - SIF para transformar conceitos relacionados à disponibilidade e ao uso de conhecimento humano em valores que, dessa forma, permitem a comparação de ativos intangíveis com ativos tangíveis.
This thesis presents a new methodology for dynamic valuation of Intellectual Capital, applied to the Human Capital. It offers, to the decision-maker, a computational tool able to quote and compare the return on investment in intangible assets, as with tangible assets. Through the proposed methodology, called KVAACHE, it is possible to estimate the potential amount of human knowledge, used in generating the company’s financial results. This approach also allows the measurement of variations in performance in the key processes that make up the value chain of the company and the impact of investment in education in a given process. The method KVA-ACHE is composed of five modules, which are executed in three phases. The first phase evaluates the company on an aggregate basis, according to its strategic model, and, in the second phase, the amount of potential and available knowledge, associated with each key process, is evaluated. The third phase applies KVA method. This methodology allows: the identification of the processes that are draining the company’s income by looking at the adapted financial indicators, such as ROIK (Return on Investment on Knowledge); the individualized need for training to achieve maximum performance in a particular key process; the analysis of the impact noticed in terms of percentage of the investment in education, held in a certain key process; and finally, an insight into the resources of knowledge and skills available in the team of collaborators, which may be used in the assessment of new challenges and business to the enterprise. The main innovation of this methodology lies in the use of Fuzzy Set Theory and Fuzzy Inference Systems - FIS to transform concepts related to the availability and use of human knowledge into values, and thus allow the comparison of intangible assets with tangible assets.
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Sandner, Philipp. "The valuation of intangible assets an exploration of patent and trademark portfolios." Wiesbaden Gabler, 2009. http://d-nb.info/996212027/04.

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Dávidová, Lucia. "Ocenenie doménového mena." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114378.

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The main goal of this work is to evaluate the market value of the Internet domain, Fotečky.cz, at the 1st in January 2012, for the purpose of subsquent selling the domain on the market to the potential buyer. To correct evaluation, method of multi-period excess earnings and method of the license analogy are used.
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8

Kang, Helen Hyon Ju Accounting Australian School of Business UNSW. "Reporting intangible assets: voluntary disclosure practices of the top emerging market companies." Awarded by:University of New South Wales. School of Accounting, 2006. http://handle.unsw.edu.au/1959.4/31211.

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The purpose of financial reporting is to provide information that is useful for decision making. Recently, however, there has been a systematic decline in the usefulness of such information. Indeed, the current reporting model seems to be no longer sufficient mainly due to the fact that it ignores many of the nonfinancial intangible factors which are increasingly becoming important in determining corporate value and performance. That is, there is a need for the traditional reporting model to be modified or at least broadened to reflect Intangible Assets (IA) in order to enhance the usefulness of information being provided to different stakeholders. In the absence of mandatory reporting requirements, one alternative way of disseminating information regarding IA is to engage in voluntary disclosure practices. It has also been suggested that companies which would benefit the most from such practice are those originating from emerging economies looking to expand into international markets. While there exists an array of empirical studies which have examined the voluntary disclosure practices of corporations from developed economies, less considered are the reporting practices of emerging market companies regarding their IA. The purpose of this thesis is to examine the voluntary disclosure practices of the top 200 emerging market companies regarding the variety, nature and extent of IA and to consider some of the factors that may be associated with the level of such disclosure. Using a disclosure index based on the Value Chain Scoreboard??? (Lev, 2001), narrative sections of the 2002 annual reports of the top 200 emerging market companies are analysed. The findings indicate that emerging market companies engage in voluntary disclosure practices in order to disseminate different varieties of mainly quantitative IA information to their global stakeholders. Further, the variety and the extent of IA disclosure are associated with corporate specific factors such as leverage, adoption of IFRS/US GAAP, industry type, and price to book ratio. Contrary to the existing literature on voluntary disclosure, however, firm size and ownership concentration are not found to be associated with the IA disclosure level. Country specific factors such as the level of risks associated with economic policy and legal system are also found to be significantly associated with the IA voluntary disclosure level.
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Dahmash, Firas Naim. "An examination of the value relevance and bias in the accounting treatment of intangible assets in Australia and the US over the period 1994-2003 using the Feltham and Ohlson (1995) framework." University of Western Australia. Financial Studies Discipline Group, 2007. http://theses.library.uwa.edu.au/adt-WU2007.0145.

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[Truncated abstract] The primary aim of this study was to examine, and compare, the value relevance and any bias associated with the reporting of intangible assets in Australia and the US over the ten-year period 1994 to 2003. The study adopts a disaggregated form of the Feltham and Ohlson (1995) valuation model and associated linear information models (LIMs) to allow goodwill and identifiable intangible assets to be separately examined using unbalanced panel regression analysis. The results for the Australian sample suggest that the adaptation of the Feltham and Ohlson (1995) valuation model used in this study is particularly useful in examining Australian equity securities. For example, the pooled sample analysis results in an adjusted R2 of 71%, which is consistent with similar US studies by Ahmed, Morton and Schaefer (2000) and Amir, Kirscenheiter and Willard (1997). Further, the results from the disaggregated Feltham and Ohlson (1995) valuation models suggest that the information presented with respect to intangible assets (both goodwill and identifiable intangible assets) under Australian GAAP is value relevant. However, the results from the valuation models also suggest that (for the average Australian company) the market believes goodwill is reported conservatively and identifiable intangible assets aggressively. ... As noted earlier, the increasing importance of intangible assets in the `new-economy’ suggests that (wherever possible having regard to the measurement difficulties) all intangible assets should be recognised in financial statements to maximise the value relevance of those statements. It should be noted, however, that there was some evidence to suggest that certain Australian companies (that is, those not consistently reporting positive abnormal operating earnings) might be reporting goodwill and/or identifiable intangible assets aggressively and this is an area that standard setters might need to carefully consider in future. I trust that the findings presented in this study will prove helpful to both researchers and those involved with formulating international accounting standards in this particularly difficult area of intangible assets. I also hope the results will help to allay any fears regulators (and others) might have that providing managers with accounting discretion will (necessarily) lead to biased reporting practices; based on the findings of this study for the majority of Australian and US companies, any such fears appear unwarranted.
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Claesson, Johan, Frida Wengbrand, and Sofia Eriksson. "Valuation of Family Businesses : A case study." Thesis, Jönköping University, JIBS, Business Administration, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-156.

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Bakgrund

Majoriteten av alla svenska företag är familjeföretag. Forskning inom området har inte bedrivits i någon större utsträckning förrän på senare år. Därtill kommer att forskning inom värdering av familjeföretag är närmast obefintlig. Familjeföretag skiljer sig på många sätt från icke-familjeföretag, t.ex. när det gäller kultur, ägande och ledning. Härav finns det anledning att tro att familjeföretag värderas annorlunda än icke-familjeföretag.

Syfte med uppsatsen

Syftet med denna uppsats är att beskriva hur värdering av familjeföretag går till från ett uppköpande företags synvinkel.

Metod

För att utföra denna uppsats har ett kvalitativt, hermeneutiskt tillvägagångssätt använts för att förstå helheten av fenomenet familjeföretags värdering. Vi har genomfört en fallstudie bestående av tre familjeföretags uppköp gjorda av Företag X som noggrant har studerats.

Slutsats

När ett familjeföretag värderas är det avgörande att ha erfarenhet, branschkännedom, intuition och framför allt kunskap och erfarenhet om familjeföretag. De immateriella tillgångarna i ett familjeföretag, som till exempel rykte, kultur och kunskap bidrar tillsammans med olika värderingsmodeller till ett rättvist värde av familjeföretaget.


Background

The vast majority of all Swedish companies are family businesses. Research within the field of family businesses has not until recent years been developed. Moreover, the research regarding valuation of family businesses is close to non-existing. Family businesses differ in many ways from non-family businesses, for example when it comes to culture, ownership and management. Hence, there is a possibility that family businesses are valuated differently from non-family businesses.

Purpose of this thesis

The purpose with this thesis is to describe how valuation of family businesses is done from the perspective of an acquiring company.

Method

For this thesis a qualitative, hermeneutic approach was applied in order to understand the whole picture of the valuation of the family business phenomenon. A case study approach was carried out by carefully studying three acquisitions of small private family businesses in the service sector made by Company X.

Conclusions

The crucial skills to possess are experience, industry knowledge, intuition and most of all family business knowledge and experience when determining a fair value of a family business. The intangible assets of a family business, for instance reputation, culture and knowledge, together with different valuation methods contribute to the estimation of the value of a family business.

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Books on the topic "Approaches to valuation of intangible assets"

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Anson, Weston. The intangible assets handbook: Maximizing value from intangible assets. Edited by Drews David C and American Bar Association. Section of Business Law. Chicago, Ill: American Bar Association, Section of Business Law, 2007.

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Andersen, Arthur. The valuation of intangible assets. London: Economist Intelligence Unit, 1992.

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Sandner, Philipp. The Valuation of Intangible Assets. Wiesbaden: Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8393-0.

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P, Schweihs Robert, ed. Valuing intangible assets. New York: McGraw-Hill, 1999.

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Smith, Gordon V. Valuation of intellectual property and intangible assets. 2nd ed. New York: J. Wiley, 1994.

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L, Parr Russell, ed. Valuation of intellectual property and intangible assets. 3rd ed. New York: Wiley, 2000.

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Smith, Gordon V. Valuation of intellectual property and intangible assets. New York: J. Wiley, 1989.

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Moshkarina, Mariya, and Irina Kukukina. Property valuation: tangible and intangible assets, business. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1013716.

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The textbook contains theoretical and methodological materials and didactic units for evaluating real estate, machinery, equipment and vehicles, enterprises (businesses), intangible assets, tasks, case studies, tests and applications. Meets the requirements of the Federal state educational standards of higher education of the latest generation. To prepare bachelors in the areas of 38.03.01 " Economics "and 38.03.02" Management", analytical services of enterprises and specialists in property valuation.
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Intangible assets and value creation. Chichester, West Sussex, England: J. Wiley, 2003.

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Boos, Monica. International transfer pricing: The valuation of intangible assets. New York: Kluwer Law International, 2003.

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Book chapters on the topic "Approaches to valuation of intangible assets"

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Fazzini, Marco. "Intangible Assets Valuation." In Business Valuation, 183–208. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-89494-2_7.

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Sandner, Philipp. "Introduction." In The Valuation of Intangible Assets, 1–9. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_1.

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Sandner, Philipp. "The European Trademark System." In The Valuation of Intangible Assets, 11–34. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_2.

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Sandner, Philipp. "Trademark Filing Strategies and Their Valuation: Creating, Hedging, Modernizing, and Extending Brands." In The Valuation of Intangible Assets, 73–142. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_4.

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Sandner, Philipp. "Summary of the Results and Outlook." In The Valuation of Intangible Assets, 193–202. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_6.

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Sandner, Philipp. "The Market Value of R&D, Patents, and Trademarks." In The Valuation of Intangible Assets, 35–72. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_3.

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Sandner, Philipp. "The Importance of Technology- and Market-Based Assets in Stock Movement." In The Valuation of Intangible Assets, 143–91. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_5.

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Moro Visconti, Roberto. "The Valuation of Intangible Assets: An Introduction." In The Valuation of Digital Intangibles, 9–61. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-36918-7_2.

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Scholich, Martin, Andreas Mackenstedt, and Markus Greinert. "Valuation of Intangible Assets for Financial Reporting." In Modern Concepts of the Theory of the Firm, 491–504. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-662-08799-2_30.

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Matias Gama, Ana Paula, Liliane Cristina Segura, and Marco Antonio Figueiredo Milani Filho. "The Impact of Investment in Intangible Assets on the Market Value." In Equity Valuation and Negative Earnings, 65–82. Singapore: Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-3009-3_4.

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Conference papers on the topic "Approaches to valuation of intangible assets"

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Cezarina Ene, Bianca, Adrian Ioana, Daniela Tufeanu, Daniela Ionela Juganaru, and Daniela Alice Luta (Manolescu). "FINANCIAL MANAGEMENT ELEMENTS SPECIFIC TO THE EVALUATION OF RESEARCH-DEVELOPMENT-INNOVATION (RDI) ACTIVITIES." In Sixth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/limen.2020.343.

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This article presents the main elements specific to the evaluation of research and development and innovation activities: evaluation of scientific research activity; evaluation of the staff involved; valuation of tangible assets; valuation of intangible assets. Also, we present in the article the two ways of approaching the evaluation of research, development, innovation: macroeconomic approach; microeconomic approach. The comparative analysis is based on the management by results and the management by objectives in the field of research activities, development, and innovation. In this context, we present the economic-financial indicators used in the evaluation of the research, development, innovation: the rate of new sales; cost savings rate; revenues from research development innovation.
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Shojaei, Homeira, Mir Hassan Seyed Ameri, and Mahdi Talebpour. "Identification of effective indicators in the economic valuation model for intangible assets of Iranian FUTSAL Premier League clubs with future research approach." In Journal of Human Sport and Exercise - 2021 - Autumn Conferences of Sports Science. Universidad de Alicante, 2021. http://dx.doi.org/10.14198/jhse.2021.16.proc2.30.

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Pars, Maarja. "VALUATION PRACTICES OF INTANGIBLE ASSETS IN ESTONIA." In 2nd International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgemsocial2015/b22/s6.071.

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Chung, Ryan P. C., Kin Keung Lai, and Yelin Fu. "A New Model on Intangible Assets Valuation." In 2013 Sixth International Conference on Business Intelligence and Financial Engineering (BIFE). IEEE, 2013. http://dx.doi.org/10.1109/bife.2013.39.

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Lin, Su. "Study on Intangible Assets Valuation of Cultural Enterprises." In Proceedings of the 2nd International Conference on Contemporary Education, Social Sciences and Ecological Studies (CESSES 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/cesses-19.2019.210.

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Juárez Ruiz, Lidia A., and Sofía del Pozo C. "Building rehabilitation proposal from a sustainable and solidary approach." In IABSE Symposium, Guimarães 2019: Towards a Resilient Built Environment Risk and Asset Management. Zurich, Switzerland: International Association for Bridge and Structural Engineering (IABSE), 2019. http://dx.doi.org/10.2749/guimaraes.2019.0338.

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<p>Oaxaca State (Mexico) has great tangible and intangible wealth. Its history includes buildings dated from the Spanish crown conquest in the XVI century. Its architecture is considered a monumental wealth, in spite of the damages caused by earthquakes along its history. In this work the social - educational approach has been considered as part of the frame of work to preserve and to rehabilitate the built heritage. We present a case study in San Jeronimo Taviche. In this town, as in others, the built patrimony has been lost due to lack of valuation of this patrimony, and lack of economic resources for its conservation and maintenance. The "white house" is a building built at the beginning of the 20th century with traditional systems. It was realized the topographic and architectural survey and a social participative diagnostic. The participative methodologies allow the involved people to be a part of the diagnosis and of the proposal of solution, with which at medium period we hope to achieve the appropriation of the project. With the social and educational approach, the capacities of the people become stronger for the conservation of their patrimony and for the search of resources of financial support for its rehabilitation as a Community Development Center.</p>
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Misankova, Maria, Jana Kliestikova, Anna Krizanova, and Tatiana Corejova. "Brand Value Assessment in Terms of Contemporary Global Challenges." In Contemporary Issues in Business, Management and Education. Vilnius Gediminas Technical University, 2017. http://dx.doi.org/10.3846/cbme.2017.065.

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Brand represents one of the most important assets of the company. Brand-managing activities are typically related to brand positioning and integration with marketing campaigns, and can involve complex decisions. The branding of an organization is indeed a dynamic system with many cause-effect relationships as well as intangible and heterogeneous variables. In order to assess the value of individual brands can be used various models developed worldwide, based on different input data and valuation methodologies. We assume that individual environment in which company operates and consumers’ perceptions in different countries influence the ability and usability of these models in other countries. Therefore, we applied chosen well-known brand value models on the set of Slovak companies and validated their assessment ability in specific condition of the Slovak Republic. This was provided by the critical comparison of calculated values with the official values of brands of these companies listed in the Slovak journal. Through this, we pointed out the importance of the development of unique brand value model, which will be constructed in the specific condition of individual countries and highlight the weak assessment ability of foreign models.
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Maes, Marc A., Michael H. Faber, and Sherif S. Abdelatif. "Consequence and Utility Modeling in Rational Decision Making." In ASME 2004 23rd International Conference on Offshore Mechanics and Arctic Engineering. ASMEDC, 2004. http://dx.doi.org/10.1115/omae2004-51511.

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Offshore design and risk assessment are typically marked by far-reaching choices and important one-time decisions. Decision analysis involving large structures, sensitive environments, and difficult operations, requires a very careful formulation of utility and consequences. It is shown in this paper that one of the most important shortcomings of such analyses stems from an incomplete definition of the system, and from the failure to include various “follow-up” consequences. “Follow-up” consequences are, generally speaking, triggered by extreme losses, such as excessive business losses, consequences from unexpected cascade effects, collateral and indirect losses, or other intangible losses. The non-inclusion of such losses occurs either voluntarily or involuntarily. Often the identification and the valuation of follow-up consequences can be prohibitively difficult. For such cases, it is possible to use a simple model based on risk aversion to the consequences associated with extreme discrete hazards during the lifetime of a system. This model is developed in the framework of a lifecycle utility optimization. To add practical value to this model, we also introduce the concept of a Bayesian updating of utility functions. Since utility functions are all about expressing the preferences of expert decision makers, we refer to the Bayesian parameters as “preference” parameters. The paper shows that the approaches developed lead to better and more risk-consistent decision making. An illustrative example is given in the paper, highlighting the significance of the findings.
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