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Valuation of Intellectual Property a...

Van Der Walt, Deon.

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Valuation of Intellectual Property and Intangible Assets.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Valuation of Intellectual Property and Intangible Assets./
Author:	Van Der Walt, Deon.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2007,
Description:	111 p.
Notes:	Source: Masters Abstracts International, Volume: 83-01.
Contained By:	Masters Abstracts International83-01.
Subject:	Software. -
Online resource:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28333651
ISBN:	9798728274780

Valuation of Intellectual Property and Intangible Assets.
Van Der Walt, Deon.

Valuation of Intellectual Property and Intangible Assets. - Ann Arbor : ProQuest Dissertations & Theses, 2007 - 111 p.

Source: Masters Abstracts International, Volume: 83-01.

Thesis (M.Com.)--University of Johannesburg (South Africa), 2007.

This item must not be sold to any third party vendors.

Intangible assets are increasingly becoming the critical determinant of value creation and future profitability of most businesses. There is a clear distinction between the accounting treatment of physical assets and are reported on the firm's balance sheets, but intangible assets are by large written off in the income statement, along with regular expenses such as wages, rents and interest. This distorted treatment of intangibles in an accounting sense, has dire consequences for managers, investors and policymakers relying on financial information, thus giving an extremely limited view of a company's potential for value creation and are virtually worthless as a basis for assessing the value of intangible assets as a whole.This paper is limited to the valuation of intellectual property and intangible assets not reflected on the balance sheet and is primarily aimed at researching, exploring and identifying various intangible asset valuation techniques used to make investment decisions; the advantages and disadvantages of each valuation method so identified; identifying which one or more of the valuation methods identified is the most appropriate measure to valuate intangible assets; identifying the accuracy of the most appropriate valuation method selected as compared with the other methods.The problems posed by intangible assets appear to be based on two levels. The first is the difficulty to identify, collect and analyse data regarding intangible assets. The second overlapping level is the lack of external financial reporting on intangibles. The problem herein manifests itself in the lack of recognition of the current accounting principles, thus resulting in intangible assets not being systematically reported in financial statements leading to a lopsided view of the assets employed by a company to generate revenues.A conclusive, more particularly descriptive research design has been applied.In addition, it was the aim to identify the subject matter of the research first, describe the same in specific particularity and then to identify the various measuring methods used by companies and investors, and thereafter to determine the most appropriate valuation methodology between the various methods by comparing their application, advantages and disadvantages.This paper is, however, limited to a general literature study based on the various popular valuation methodologies applied by businesses and investors in valuing intangible assets which are not reflected on a business's balance sheet. This paper is not intended to deal with all industries within the areas of the management dilemma, but will be restricted to a general overview of the specific areas of management's dilemma in respect of valuing intangible assets. In particular, this paper is restricted to a literature overview of the most common valuation techniques applied in valuing intangible assets, as a general generic concept, without attaching a particular valuation method to any particular class of intangible assets.

ISBN: 9798728274780Subjects--Topical Terms:

619355
Software.
Subjects--Index Terms:

Stock exchanges

Valuation of Intellectual Property and Intangible Assets.
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500 $a Source: Masters Abstracts International, Volume: 83-01.
500 $a Advisor: Boessenkool, A. L.
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506 $a This item must not be sold to any third party vendors.
520 $a Intangible assets are increasingly becoming the critical determinant of value creation and future profitability of most businesses. There is a clear distinction between the accounting treatment of physical assets and are reported on the firm's balance sheets, but intangible assets are by large written off in the income statement, along with regular expenses such as wages, rents and interest. This distorted treatment of intangibles in an accounting sense, has dire consequences for managers, investors and policymakers relying on financial information, thus giving an extremely limited view of a company's potential for value creation and are virtually worthless as a basis for assessing the value of intangible assets as a whole.This paper is limited to the valuation of intellectual property and intangible assets not reflected on the balance sheet and is primarily aimed at researching, exploring and identifying various intangible asset valuation techniques used to make investment decisions; the advantages and disadvantages of each valuation method so identified; identifying which one or more of the valuation methods identified is the most appropriate measure to valuate intangible assets; identifying the accuracy of the most appropriate valuation method selected as compared with the other methods.The problems posed by intangible assets appear to be based on two levels. The first is the difficulty to identify, collect and analyse data regarding intangible assets. The second overlapping level is the lack of external financial reporting on intangibles. The problem herein manifests itself in the lack of recognition of the current accounting principles, thus resulting in intangible assets not being systematically reported in financial statements leading to a lopsided view of the assets employed by a company to generate revenues.A conclusive, more particularly descriptive research design has been applied.In addition, it was the aim to identify the subject matter of the research first, describe the same in specific particularity and then to identify the various measuring methods used by companies and investors, and thereafter to determine the most appropriate valuation methodology between the various methods by comparing their application, advantages and disadvantages.This paper is, however, limited to a general literature study based on the various popular valuation methodologies applied by businesses and investors in valuing intangible assets which are not reflected on a business's balance sheet. This paper is not intended to deal with all industries within the areas of the management dilemma, but will be restricted to a general overview of the specific areas of management's dilemma in respect of valuing intangible assets. In particular, this paper is restricted to a literature overview of the most common valuation techniques applied in valuing intangible assets, as a general generic concept, without attaching a particular valuation method to any particular class of intangible assets.
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