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Frequently Asked Questions (FAQ) on Valuation of Business Intangible Assets


Sorin V. STAN


In this article we have tried to describe in a concise form some key methodological issues for the valuation of business intangible assets, which are compliant both with the requirements of the International Valuation Guidance Note No.4 (GN 4) - Valuation of Intangible Assets, revised in 2010, and with the common judgment of any professional Valuer who knows very well and employs in his/her work the general economic principles that are also applicable to intangible assets valuation. These key methodological issues are described in the form of questions and answers, without their list to be considered complete. The answers to the seven questions below are in fact a set of methodological guidelines designed to support any professional Valuer to address in a consistent manner the valuation of one or more intangible assets, while remaining strictly in the context of the valuation of the enterprise as a whole.

Journal information

  • Edited by: IROVAL under ANEVAR guidance
  • ISSN: 1842-3787
  • Frequency: bi-annual
  • Current Volume: 12 (2), 2017

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