The Value of Intellectual Capital

Gio Wiederhold

Chapter Chapter 3 in Valuing Intellectual Capital, 2014, pp 35-62 from Springer

Abstract: Abstract Financial capital is easy to measure, being reported in terms of monetary units, say dollars. Other financial units, say Euros, have known conversion rates for any point in time. The essential value of money is what it can purchase in the future. While intellectual capital is diverse it can also be valued according to its future benefits. The shared metric for our purpose is its contribution to future corporate earnings. The concepts introduced in this chapter are a prerequisite to the valuation methods described in Chap. 5 .

Keywords: Intellectual Property; Intellectual Capital; Intangible Asset; Transfer Price; Trade Secret (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1007/978-1-4614-6611-6_3

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