Pricing and Valuation of Intangible Assets  

作　　者：Jesus Timoteo Alvarez Sonia A. Ferruz Gonzailez Jesus Calzadilla Daguerre 

机构地区：[1]Complutense University of Madrid, Madrid, Spain [2]Polytechnic University of Madrid, Madrid, Spain

出　　处：《Journal of Modern Accounting and Auditing》2012年第12期1780-1788,共9页现代会计与审计（英文版）

摘　　要：Intangible assets are parts of the companies＇ balance sheet, but given their intangible nature, they cannot be qualified as financial assets as other incomes can be. Therefore, the valuation, even if reflected in accounting reports, is far from objective, and each company considers it in accordance with their sectors or auditors. Auditors, consultants, and business schools are developing alternative tools for measuring these assets, but there is not a consensus formula that quantifies the business value of intangibles. In recent years, communication analysts and consultants have developed brand valuation and reputation methodologies, which are starting to have a relative weight in business management. The proposed research work is a review of the current methodologies of reputation valuation as a starting point for creating a reference model formula for the valuation of intangibles that provide professionals and experts in the field with a worldwide recognized tool.

关 键 词：intangible assets accounting valuation of intangibles intangibles and reputation intangible communication reputation management 

分 类 号：F273.4[经济管理—企业管理] P207[经济管理—国民经济]