무형자산과 지적 재산권의 평가

• 영문명: Valuation of Intangible Assets and Intellectual Property
• 발행기관: 한국지역개발학회
• 저자명: 안정근(Ahn JeongKeun)
• 간행물 정보: 『한국지역개발학회지』제10권 제2호, 79~91쪽, 전체 13쪽
• 주제분류: 사회과학 > 지역개발
• 파일형태: PDF
• 발행일자: 1998.09.30

영문 초록

The purpose of this study is to briefly introduce the valuation methods of intangible assets and intellectual property. There are many reasons to analyze and valuate intangible assets such as goodwill and intellectual property. These reasons can be identified into the following categories: merge and acquisition, bankruptcy and reorganization, financing, collateralization, marital dissolution, income and gift taxation, and commercial litigation. Most real estate appraisers in Korea, however, have not shown much interests in the valuation of intangible assets. Three common approaches are generally accepted to valuation of intangible assets. But the cost approach is useful only in limited circumstances because the market value of intangible assets often has little relationships to its development cost. The final selection of an appropriate method depends on the quantity and quality of available data, the purpose and objective of the valuation, and the experience and judgment of the appraiser. This article also presents six methods for determining royalty rates. These are cost-based method, comparable uncontrolled transaction method, comparable profits method (CPM) , hybrid CPM, profit split method, and residual market value method.