A review of existing methods to quantify intangible assets Online publication date: Mon, 11-Feb-2008
by Felicia Levy, Michael R. Duffey
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 4, No. 4/5, 2007
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.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com