无形资产评估新模式

2013 Sixth International Conference on Business Intelligence and Financial Engineering Pub Date : 2013-11-14 DOI:10.1109/BIFE.2013.39

Ryan P. C. Chung, K. Lai, Yelin Fu

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引用次数: 0

摘要

在本研究中，我们回顾了一些最常用于评估无形资产价值的估值模型。在回顾的过程中，我们强调了这些模型的主要优缺点。然后，我们提出了一种新的无形资产评估模型，该模型可以综合基于收入的评估模型和基于成本的评估模型的优点并克服它们的缺点。最后，我们介绍了一个案例研究，以作说明。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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A New Model on Intangible Assets Valuation

In this study, some valuation models that the most commonly applied to assess the value of intangible assets are reviewed. In the process of review, we highlight the key advantages and disadvantages of these models. Then a novel intangible asset valuation model is proposed which can integrate the strengths and overcome the weaknesses of income-based valuation model and cost-based valuation model. Finally, a case study is presented for illustrative purposes.

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来源期刊

2013 Sixth International Conference on Business Intelligence and Financial Engineering

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