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Frequently Asked Questions (FAQ) on Valuation of Business Intangible Assets

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  • Sorin V. STAN

Abstract

In this article we have tried to describe in a concise form some key methodological issues for the valuation of business intangible assets, which are compliant both with the requirements of the International Valuation Guidance Note No.4 (GN 4) - Valuation of Intangible Assets, revised in 2010, and with the common judgment of any professional Valuer who knows very well and employs in his/her work the general economic principles that are also applicable to intangible assets valuation. These key methodological issues are described in the form of questions and answers, without their list to be considered complete. The answers to the seven questions below are in fact a set of methodological guidelines designed to support any professional Valuer to address in a consistent manner the valuation of one or more intangible assets, while remaining strictly in the context of the valuation of the enterprise as a whole.

Suggested Citation

  • Sorin V. STAN, 2011. "Frequently Asked Questions (FAQ) on Valuation of Business Intangible Assets," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 6(1), pages 4-17.
  • Handle: RePEc:vaj:journl:v:6:y:2011:i:1:p:4-17
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    More about this item

    JEL classification:

    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing
    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates

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