Intangible Assets : Taxonomy, Economic Impact, and Application in Corporate Finance

ISBN-13: 9783639124187 / Angielski / Miękka / 2009 / 112 str.

Elena Sandakova

Opis

This book seeks to analyze the current situation ofthe ongoing debate in the approach to systematize thevaluation and measurement process of IntangibleAssets in order to utilize them for the purposes ofcorporate finance. With an understanding of the newopportunities of the value creation for the firm,managers are still struggling with the implementationof these options. There is no transparency,standardization, nor regulation for the optimalutilization of Intangible Assets. Furthermore thereis no adequate framework for the evaluation of theIntangible Assets, which could connect the differentplayers in the global capital market scene and at thesame time the different stages of the fundingprocess. As a result there is a notice of aversion,in such a way that the vast resources of a firm arenot being utilized. The contribution of this work isto break new ground in finding a mutual basis forEnterprise entities, Intermediaries, and Investors toexpand their financial options with the new assetclass Intellectual Property . This book is supportedby various Excel Calculations.

O autorze

Bachelor of Science in Business Administration
(Business and Information Technology School/Germany)
Specialization: Finance. Current position: Financial Analyst Jr.
at STRABAG SE / Environmental Technology
Department.