Research on Evaluation Method of Intangible Assets

Abstract

The purpose of this paper is to study the application of income method, cost method and market method in the assessment of intangible assets. This paper pointed out that the use of three methods in the existing problems. The problems of Income method is manifested the Difficulties in Defining and Calculating the Excess Returns of Intangible Assets and the choice of discount rate is very difficult. Market method is as follows: first, the difficulty of choice than the enterprise. Second, the assessment coefficient and the difficulty of determining the financial indicators. Third, the reliability of the relevant data on the securities market. Fourth, how to use the information of listed companies to assess the value of non-listed companies. The problems of Cost method are, in the calculation of the rate of assessment, it is difficult to allocate as the weight of the actual use of intangible assets. At last we propose solutions.