Pricing and Valuation of Intangible Assets
Pricing and Valuation of Intangible Assets作者机构：Complutense University of Madrid Madrid Spain Polytechnic University of Madrid Madrid Spain
出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)
年 卷 期：2012年第8卷第12期
页 面：1780-1788页
学科分类：120202[管理学-企业管理（含：财务管理、市场营销、人力资源管理）] 12[管理学] 1202[管理学-工商管理] 070801[理学-固体地球物理学] 07[理学] 08[工学] 0708[理学-地球物理学] 0816[工学-测绘科学与技术]
主 题：intangible assets accounting valuation of intangibles intangibles and reputation intangible communication reputation management
摘 要：Intangible assets are parts of the companies＇ balance sheet, but given their intangible nature, they cannot be qualified as financial assets as other incomes can be. Therefore, the valuation, even if reflected in accounting reports, is far from objective, and each company considers it in accordance with their sectors or auditors. Auditors, consultants, and business schools are developing alternative tools for measuring these assets, but there is not a consensus formula that quantifies the business value of intangibles. In recent years, communication analysts and consultants have developed brand valuation and reputation methodologies, which are starting to have a relative weight in business management. The proposed research work is a review of the current methodologies of reputation valuation as a starting point for creating a reference model formula for the valuation of intangibles that provide professionals and experts in the field with a worldwide recognized tool.
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