Intellectual capital in the enterprise value formation
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intellectual capital valuation; tangible and intangible assets; risk valuation; investments; calculation
Abstract
This article deals with intellectual capital value, as it is a very urgent problem at present. The aim of the article is a complex analysis of asset valuation methods. The role of intangible assets in business is analyzed. The concept of valuation is given. Three categories of valuation methods of intellectual property are presented. Four groups of income valuation methods are analyzed. The analysis of brand value is considered. Direct and indirect methods of brand value determination are analyzed.
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Boiarova, O., Germanchuk, G., & Kaminska, T. (2014). Intellectual capital in the enterprise value formation. Zarządzanie Finansami I Rachunkowość, 2(1), 47–57. https://doi.org/10.22630/ZFIR.2014.2.1.5
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