A review of existing methods to quantify intangible assets

Felicia Levy and Michael R. Duffey

International Journal of Accounting, Auditing and Performance Evaluation, 2007, vol. 4, issue 4/5, 382-399

Abstract: A good method for valuing intangible assets has not been established. Many valuation models have been proposed including performance management models, market-based models, economics based models and real options, but none have been able to provide a methodology for calculating intangible asset value as its own empirical number. Knowledge is not information; it is the act of taking information, applying experience and developing a hypothesis. Valuing intangible assets is an attempt to place a value on this process. This paper provides a review of existing quantitative and qualitative models and analyses their advantages, limitations and uncertainties. It also examines some of the ways US companies are currently using the existing models to value their intangible assets.

Keywords: intangible assets; valuation; intellectual capital; literature review. (search for similar items in EconPapers)
Date: 2007
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