Appraisal intangible value




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Appraisal intangible value

Valuation of intangible assets in businesses, organizations and individuals today is extremely important, intangible assets create their own values ​​in the market to ensure that businesses, organizations and individuals have resources. Stable income and strong growth opportunities.

The value of a business now no longer lies in tangible assets such as real estate, machinery, construction, factories ... but in intangible assets such as: Brand value. , intellectual property rights, commercial rights, databases, information, human resources, business secrets, customers, ... That are the factors that make the difference of the Enterprise.

Intangible assets No. 13 valuation standards are assets without physical form and capable of creating economic rights and benefits. Intangible assets must simultaneously satisfy the following conditions:

  • There is no physical form; however, some intangible assets may be contained in or on the physical entity, but the value of physical entities is insignificant compared to the value of intangible assets;
  • Identifiable and visible tangible evidence of the existence of intangible assets (e.g. contracts, certificates, registration documents, computer floppy disks, customer lists, financial statements) , etc.);
  • Be able to generate income for the right holder;
  • The value of intangible assets are quantifiable.

On 7 January 2014, the Ministry of Finance issued Circular 06/2014 / TT-BTC on Promulgating Criteria for Valuation No. 13 Valuation of intangible assets, intangible assets which are non-material properties. quality and ability to create economic rights and benefits.

This standard prescribes and guides the evaluation of intangible assets to serve the purposes of buying, selling, transferring, mortgage, consolidating and merging enterprises, contributing capital, distributing profits, bankruptcy disputes and proceedings and other purposes as prescribed by law.

1. Types of intangible assets

  • Intellectual property and intellectual property rights in accordance with the law on intellectual property;
  • The right to bring economic benefits to the parties is specified in civil contracts in accordance with the law, such as commercial rights, mining rights, ...;
  • Non-contractual relationships that bring economic benefits to parties, relationships with customers, suppliers or other entities, such as customer lists, databases, etc .;
  • Other intangible assets that satisfy the following conditions: are non-physical properties and have the ability to create economic rights and benefits.

2. Purpose of appraising intangible assets

The value of fixed assets has no physical form, it represents a value of the investment in installments, calculated into the product cost, such as the value of buying copyrights, patents, patents, etc.

  • Allow businesses to more accurately determine the value of the business
  • Serving for the correct determination of costs associated with the depreciation of intangible fixed assets thereby calculating better prices.
  • Facilitate the sale and purchase of intangible assets between businesses, Help businesses facilitate the formation of projects to develop their intangible assets.
  • Intangible assets are subject to price appraisal in the following cases: purchase, sale and transfer; joint ventures; corporate structure assets: buying, selling, merging, splitting, equitization ...; debt settlement; dissolution of enterprises; compensation, insurance, complaint; accounting and tax planning.

3. Method of appraising intangible assets

  • Valuation method based on income
  • Market-based valuation method
  • Cost-based valuation method

3.1 Income method:

This valuation method is based on income based on the basic principle that the value of an intangible asset will be calculated from the economic benefits (ie income / cash flow) that asset brings. again in the future. The two most common approaches are capitalization of income and discounted cash flow analysis (the approach from income determines the value of intangible assets through the present value of income, cash flows). and the costs saved by intangible assets). The income-based approach consists of three main methods: the method of using intangible assets, the method of superior profits, and the method of increasing income.

3.2 Market-based valuation method

The market-based valuation method is conducted by comparing and analyzing the information of the subject of valuation with similar intangible assets with market prices, or asset ownership benefits. intangible and the securities were sold on the open market. The two most commonly used data sources are markets in which the interests of owning similar intangible assets are traded, and previous transactions of intangible asset ownership have been conducted. Appraisers use at least 03 similar intangible assets for comparison. In case only information collected from two similar intangible assets has been traded on the market, the price appraisal results from the market approach may only be used for checking and comparing with the results of price appraisal. acquired from another approach.

3.3 Cost-based valuation method

The cost method is found based on the principle of substitution. This means that the value of an asset will not be greater than the cost of replacing its constituent parts. The approach from the estimated cost of intangible assets is based on the cost of reproducing intangible assets similar to the prototypes with assets subject to valuation or replacement cost to create an equivalent intangible asset. have the same function and utility at current market prices. The cost-based approach consists of two main methods: the renewable cost method and the alternative cost method.

The replacement or reconstruction costs in the cost method include the following: The cost of labor, raw materials, and the cost of the tangible tangible assets necessary to promote the value of intangible assets, maintenance costs (for example, advertising costs to maintain the brand's position, cost of product quality management, etc.), registration fees for establishing rights to assets intelligence, research and development costs and other reasonable costs.

4. Dossiers requesting evaluation of intangible assets

  • Qualifications and decisions of competent authorities certifying the ownership of intangible assets;
  • Economic contracts and agreements related to intangible assets;
  • Set of costs related to intangible assets.
  • Evidence proving economic efficiency when applying or using intangible assets.
  • Other relevant documents.

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