The Valuation of Intangible Assets: An Introduction

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

Chapter Chapter 3 in Augmented Corporate Valuation, 2022, pp 83-108 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. 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 examination of the general approaches of the valuation of companies is preliminary to the estimation of assets such as the 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: 2022
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DOI: 10.1007/978-3-030-97117-5_3

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