Publication detail

PRACTICAL APPLICATION OF INTANGIBLE ASSET VALUATION APPROACHES AND METHODS

MOLNÁROVÁ, A.

Original Title

PRACTICAL APPLICATION OF INTANGIBLE ASSET VALUATION APPROACHES AND METHODS

Type

conference paper

Language

English

Original Abstract

Intangible assets and its valuation is a recent phenomenon. This is despite the fact that intellectual property has been around for several centuries. Today, matters are more complicated, and integrated IP management is required. When valuing intangible assets, we consider each of the different valuation methodologies, in light of the information available and the specific circumstances, in order to determine the best method for ascertaining value. The methodologies commonly used to determine the value of intangible assets are: the Cost Approach, the Market Approach, the Income Approach. This article is intended to be an overview of the most widely used valuation methodologies and its practical application.

Keywords

Intangible assets. Value. Valuation. Quantitative approach.

Authors

MOLNÁROVÁ, A.

Released

19. 4. 2018

Publisher

Belianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici

Location

Banská Bystrica

ISBN

978-80-557-1426-4

Book

Scientia Iuventa 2018. Zbornı́k prı́spevkov z medzinárodnej doktorandskej konferencie

Pages from

1

Pages to

13

Pages count

13

BibTex

@inproceedings{BUT149353,
  author="Anikó {Molnárová}",
  title="PRACTICAL APPLICATION OF INTANGIBLE ASSET VALUATION APPROACHES AND METHODS",
  booktitle="Scientia Iuventa 2018. Zbornı́k prı́spevkov z medzinárodnej doktorandskej konferencie",
  year="2018",
  pages="1--13",
  publisher="Belianum.	Vydavateľstvo  Univerzity Mateja Bela v Banskej Bystrici	",
  address="Banská Bystrica",
  isbn="978-80-557-1426-4"
}