Chapter 1: Introduction.- Part 1: A General Valuation Approach.- Chapter 2: The Valuation of Intangible Assets: An Introduction.- Chapter 3: Digital Scalability and Growth Options.- Part II - Technology.- Chapter 4: The Valuation of Know-How.- Chapter 5: Patent Valuation.- Chapter 6: The Valuation of Technological Startups.- Chapter 7: The Valuation of Software and Database.- Chapter 8: The Valuation of Artificial Intelligence.- Part III: Marketing.- Chapter 9: The Valuation of Trademarks and Digital Branding.- Chapter 10: The Valuation of Newspaper Headings and Digital Media.- Part IV: Internet and the Metaverse.- Chapter 11: Domain Name Valuation.- Chapter 12: The Valuation of Mobile Apps.- Chapter 13: Big Data Valuation.- Chapter 14: Internet of Things.- Chapter 15: Internet Companies, Videoconference, and Social Networks.- Chapter 16: Blockchain Valuation: Internet of Value and Smart Transactions.- Chapter 16: Cryptocurrencies, NFTs, and Digital Art Valuation.- Chapter 18: Metaverse.- Chapter 19: Cloud Storage Valuation.- Chapter 20: The Valuation of Digital Platforms.- Part V: Residual Goodwill, Bundled Intangibles And Bankability Issues.- Chapter 21: Goodwill Valuation.- Chapter 22: Portfolio of Intangibles and Royalty Companies.- Chapter 23: Digitalization and ESG-Drive Valuation.- Chapter 24. Corporate Governance Concerns and Bankability Issues of the Intangible Assets.
Roberto Moro-Visconti is professor of Corporate Finance at the Catholic University of the Sacred Heart, Milan, Italy, and is the director of studio Moro Visconti – chartered accountants and financial consultants. Dr. Moro-Visconti manages a consolidated financial boutique that derives from a deep-rooted tradition of professional consultants in Milan.
This book offers an updated primer on the valuation of digital intangibles, a trending class of immaterial assets. Startups like successful unicorns, as well as consolidated firms desperately working to re-engineer their business models, are now trying to go digital and to reap higher returns by exploiting new intangibles. This book is innovative in its design and concept since it tackles a frontier topic with an original methodology, combining academic rigor with practical insights.
Evaluation issues are increasingly based on an analytical comprehension of augmented business models and virtual function analysis, nurtured by real-time big data. The impact of digitalization on scalable business models is the main competitive advantage factor of the BigTechs and other Unicorns, representing a target for startups and the reengineering of traditional firms. The transition from the Internet to the metaverse represents the last frontier, showing how 3D virtual and augmented reality impacts social networking. The second edition of this book updates the contents of the first edition while comprehensively introduces these innovative topics--such as the metaverse, cloud storage, multi-sided digital platforms, ESG-compliance, and value co-creation patterns of digitized stakeholders--and demonstrates how best practices can be applied to specific asset appraisals, making it of interest to researchers, students, and practitioners alike.
Roberto Moro-Visconti is professor of Corporate Finance at the Catholic University of the Sacred Heart, Milan, Italy, and is the director of studio Moro Visconti – chartered accountants and financial consultants. Dr. Moro-Visconti manages a consolidated financial boutique that derives from a deep-rooted tradition of professional consultants in Milan.