Evaluation of Intangible Assets 21st Century Asset Evaluation Series Textbooks

Author: Wang Haisu
Publisher:
Publish Date: 2002-09-01
Features: "The Assessment of Intangible Assets" combines the realities of China's transitioning economy and draws on international experience to conduct a systematic study of the theory and practice of intangible asset assessment. It constructs an analytical framework and tool platform based on the core content of discovering, judging, and realizing the value of intangible assets. The book is divided into 14 chapters and explores the following aspects:
It analyzes the relationship between intangible asset assessment, accounting, and enterprise value assessment, clarifying the unique characteristics of intangible asset assessment and its significant role in other economic activities.
It re-discusses the essential features of intangible assets, analyzing the relationships between different types of intangible assets and clarifying public understanding of intangible assets.
It constructs a three-dimensional analytical framework for the process and pricing factors of intangible asset assessment.
It conducts a systematic study of information collection methods in the process of intangible asset assessment and introduces quantitative analysis models.
Based on a summary of the capitalization practices of state-owned intangible assets under a transitioning economy, it analyzes and proposes a series of countermeasures regarding the formation, property rights definition, intangible asset assessment, and performance evaluation of state-owned enterprises under such conditions.
It analyzes and looks ahead to the new forms of intangible assets under the new economy, revealing future trends in the assessment of intangible assets.
The book also introduces typical characteristics and specific methods of intangible asset assessment with examples, demonstrating strong practicality and suitability for both teaching and self-study.