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Valuation of intellectual property: A review of approaches and methods

: Wirtz, Harald

Preprint urn:nbn:de:0011-n-2020067 (185 KByte PDF)
MD5 Fingerprint: 0bfa06ca973dcdfce3f532047fa778a1
Created on: 3.5.2012

International journal of business and management : IJBM 7 (2012), No.9, pp.40-48
ISSN: 1833-3850
ISSN: 1833-8119
Journal Article, Electronic Publication
Fraunhofer INT ()

Intellectual property plays a crucial role in business performance and has become the central resource in almost all industries. This demands adequate methods for the valuation of IP. In valuation theory three basic approaches can be distinguished: cost approach, market approach and income approach. But these approaches can be applied to IP only to a limited extent. In this treatise approaches and specific methods for intellectual property valuation are examined and its applicability is critically discussed with a special interest on technical IP. Conditions, weaknesses and frontiers are shown and practical advice is given where possible.