The Valuation of Intangible Assets: An Introduction

Roberto Moro-Visconti ()
Additional contact information
Roberto Moro-Visconti: Catholic University of the Sacred Heart
Authors registered in the RePEc Author Service: Roberto Moro Visconti

Chapter Chapter 2 in The Valuation of Digital Intangibles, 2022, pp 11-84 from Springer

Abstract: Abstract An intangible is a non-monetary asset that manifests itself by its economic properties. It does not have physical substance but grants rights and economic benefits to its owner. The examination of the general approaches of the valuation of companies is preliminary to the estimation of assets such as the intangibles. Intangibles are more specific than other assets and incorporate higher information asymmetries, linked to higher risk profiles and lower collateral value. Their accounting is controversial, privileging prudence over substance. The most widely used approaches of assessing intangibles are based on market, income, or cost-related metrics.

Keywords: Intangibles; Immaterial; Intellectual capital; Firm evaluation; Discounted Cash Flow; Royalty; Goodwill; Cost approach; Income approach; Market approach; IVS 210; OECD Transfer Pricing Guidelines; Resource-based View; Comparables; Tobin Q (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
Chapter: The Valuation of Intangible Assets: An Introduction (2022)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-09237-4_2

Ordering information: This item can be ordered from
http://www.springer.com/9783031092374

DOI: 10.1007/978-3-031-09237-4_2

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().