The Valuation of Intangible Assets: How to Price What We Cannot See?

Roberto Moro-Visconti ()
Additional contact information
Roberto Moro-Visconti: Catholic University of the Sacred Heart

Chapter Chapter 3 in Augmented Corporate Valuation, 2026, pp 117-170 from Springer

Abstract: Abstract An intangible is a non-monetary asset that manifests itself by its economic properties. It lacks physical substance but grants its owner rights and economic benefits. Intangibles are more specific than other assets and are associated with higher information asymmetries, higher risk profiles, and lower collateral value. Their accounting is controversial, privileging prudence over substance. The examination of general approaches to company valuation is preliminary to the estimation of assets, such as intangibles. The most widely used approaches to assessing intangibles are based on market, income, or cost-related metrics. Hard-to-value intangibles are based on innovative business models, whose value drivers are difficult to analyze and compare.

Keywords: Trademarks; Patents; IVS 210; Market approach; Royalties (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

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

Related works:
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:978-3-032-17903-6_3

Ordering information: This item can be ordered from
http://www.springer.com/9783032179036

DOI: 10.1007/978-3-032-17903-6_3

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 ().