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The Valuation of Intangible Assets: An Introduction

In: Augmented Corporate Valuation

Author

Listed:
  • Roberto Moro-Visconti

    (Catholic University of the Sacred Heart)

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.

Suggested Citation

  • Roberto Moro-Visconti, 2022. "The Valuation of Intangible Assets: An Introduction," Springer Books, in: Augmented Corporate Valuation, chapter 0, pages 83-108, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-97117-5_3
    DOI: 10.1007/978-3-030-97117-5_3
    as

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