Methodologies for the Evaluation of Intangible Assets
DOI:
https://doi.org/10.29105/rinn2.4-8Keywords:
Knowledge Assets, Intangible Assets, Intellectual Assets, Knowledge Management, Human Capital, Intellectual Capital, TechnologyAbstract
The two main components of the enterprise market value are the physical and intangible assets. Their presentation and amount in the enterprise’s balance sheet is the starting point in a management process for intangible assets which continue with the value generation and improvement in future periods. The intangible assets valuation is a management practice in the Management of Technology function that compose financial engineering and technology concepts. This paper review different models to evaluate Intangible Assets, with the intent to identify the model and his scope before the implementation.
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