无形资产估值

CGN: Internal Control Systems (Topic) Pub Date : 2012-03-05 DOI:10.2139/SSRN.2016026

A. Saravalle

{"title":"无形资产估值","authors":"A. Saravalle","doi":"10.2139/SSRN.2016026","DOIUrl":null,"url":null,"abstract":"This paper outlines a detailed evaluation of intangible assets within the company, now more and more important and fundamental. It focuses on these resources through the use of direct valuation methods (scored card, Tobin's Q ratio, VAIC, interbrand, technology brokers), historical cost, customer relations, replacement cost, market and expected benefits.","PeriodicalId":248519,"journal":{"name":"CGN: Internal Control Systems (Topic)","volume":"54 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2012-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"12","resultStr":"{\"title\":\"Valuation of Intangibles\",\"authors\":\"A. Saravalle\",\"doi\":\"10.2139/SSRN.2016026\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper outlines a detailed evaluation of intangible assets within the company, now more and more important and fundamental. It focuses on these resources through the use of direct valuation methods (scored card, Tobin's Q ratio, VAIC, interbrand, technology brokers), historical cost, customer relations, replacement cost, market and expected benefits.\",\"PeriodicalId\":248519,\"journal\":{\"name\":\"CGN: Internal Control Systems (Topic)\",\"volume\":\"54 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2012-03-05\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"12\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"CGN: Internal Control Systems (Topic)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.2016026\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"CGN: Internal Control Systems (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.2016026","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 12

摘要

本文详细概述了公司内部无形资产的评估，现在越来越重要和根本。它通过使用直接估值方法(计分卡、托宾Q比、VAIC、品牌间、技术经纪人)、历史成本、客户关系、重置成本、市场和预期收益来关注这些资源。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Valuation of Intangibles

This paper outlines a detailed evaluation of intangible assets within the company, now more and more important and fundamental. It focuses on these resources through the use of direct valuation methods (scored card, Tobin's Q ratio, VAIC, interbrand, technology brokers), historical cost, customer relations, replacement cost, market and expected benefits.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

CGN: Internal Control Systems (Topic)

自引率

0.00%

发文量