publication . Doctoral thesis . 2010

Valuation of intellectual property and intangible assets

Open Access
  • Published: 24 Feb 2010
  • Country: South Africa
Abstract
M.Comm. 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 worthl...
Subjects
free text keywords: Intellectual property valuation, Intangible property valuation, Valuation
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