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Intangible Assets. Edition No. 1

VDM Publishing House, Feb 2009, Pages: 112


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This book seeks to analyze the current situation of
the ongoing debate in the approach to systematize the
valuation and measurement process of Intangible
Assets in order to utilize them for the purposes of
corporate finance. With an understanding of the new
opportunities of the value creation for the firm,
managers are still struggling with the implementation
of these options. There is no transparency,
standardization, nor regulation for the optimal
utilization of Intangible Assets. Furthermore there
is no adequate framework for the evaluation of the
Intangible Assets, which could connect the different
players in the global capital market scene and at the
same time the different stages of the funding
process. As a result there is a notice of aversion,
in such a way that the vast resources of a firm are
not being utilized. The contribution of this work is
to break new ground in finding a mutual basis for
Enterprise entities, Intermediaries, and Investors to
expand their financial options with the new asset
class “Intellectual Property”. This book is supported
by various Excel Calculations.



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