On The Appraisal Theories, Methods Of Intangible Assets

With our cotmtry joining WTO, it is very important to study the appraisal theoriesand methods of intangible assets.In this paper, the appraisal theories and methods ofintangible assets have been discussed.First, definition, characteristic and classificationof intangible assets,the significance,the function and the programs of Intangible AssetsAppraisement and so on are analysed,Second, a new forecasting method,WaveletNeural Network, of the income in the future and a new method, Triangle FuzzyNumber,to confirm the economical life are applied to the Income Approach.Third, a suitof thought and method of Market Approach is presented primarily,Forth, theparticularity of Cost approach in the lntangible Assets Appraisement has beendiscussed;finally, on the base of aboving theories and methods,some relational examplesare given.