Improvement of Approaches to Intangible Assets Valuation
摘要
The chapter discusses approaches to the valuation of intangible assets in the retrospective period on the example of large companies included in the S&P 500 rating and suggests an improved valuation method proposed by the authors of the study based on empirical expert opinion. This approach can be used in practice in a number of companies of various organizational and legal forms, which have intangible assets in capital such as patents for alternative energy resources.