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Ilanet.IntangibleAssetsr1.1 - 05 Oct 2017 - 21:49 - GregorioIvanoff

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Methods for Measuring Intangible Assets

by Karl-Erik SVEIBY, Jan 2001, updated April 2001.

The research into measuring the Intangible Assets or the Intellectual Capital of companies has produced a plethora of proposed methods and theories over the last few years. This Paper provides a brief overview of 21 approaches that I have come across with links to more information. The approaches fall into at least four categories of measurement approaches. The categories are an extension of the classifications suggested by Luthy (1998) and Williams (2000).

  • Direct Intellectual Capital methods (DIC). Estimate the $-value of intangible assets by identifying its various components. Once these components are identified, they can be directly evaluated, either individually or as an aggregated coefficient.
  • Market Capitalization Methods (MCM). Calculate the difference between a company's market capitalization and its stockholders' equity as the value of its intellectual capital or intangible assets.
  • Return on Assets methods (ROA). Average pre-tax earnings of a company for a period of time are divided by the average tangible assets of the company. The result is a company ROA that is then compared with its industry average. The difference is multiplied by the company's average tangible assets to calculate an average annual earning from the Intangibles. Dividing the above-average earnings by the company's average cost of capital or an interest rate, one can derive an estimate of the value of its intangible assets or intellectual capital.
  • Scorecard Methods (SC). The various components of intangible assets or intellectual capital are identified and indicators and indices are generated and reported in scorecards or as graphs.. SC methods are similar to DIS methods, expect that no estimate is made of the $-value of the Intangible assets. A composite index may or may not be produced.

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Keywords: cryptocurrency market capitalization

Palavras-chave: métricas

-- GregorioIvanoff - 05 Oct 2017
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