Study On Mathematical Methods Using In Valuing Intangible Assets

Valuing intangible assets is the process of making certain the valuation of intangible assets, which cannot without the using of mathematical methods. The using of mathematical methods logically is the linchpin that makes the valuation exact and impersonal. Because some mathematical methods used nowadays cannot integrate with the theoretics of valuing intangible assets, mathematical methods cannot direction the valuing intangible assets properly. So it is necessary to study on mathematical methods using in valuing intangible assets. In this paper, some mathematical methods used to forecast the income of intangible assets are compared, in which we find some mathematical methods (the forecasting model in time sequence, exponential smoothing estimation method, regressive model ) are not same with the valuing intangible assets, grey model and S-curve model are good to valuing intangible assets. In the base of this, combinatorial model is brought forward in order to make up the limitation of other mathematical methods. The selecting of the reference casus is the linchpin of the application of the market approach. Here the using of grey associated analysis can give out the correlative extent between the reference casus and the intangible assets being appraised and increase precision of the application of the market approach. The taking of the income of a single intangible assets is the base valuing intangible assets, which is difficult to obtain because people always make the income together. After the incomes of whole intangible assets are obtained from the whole assets, we use the AHP model to get the income of a single intangible assets. Although the goodwill is difficult to notarize, we can use fuzzy integration judge method and Delphi methodtogether to get the goodwill extent. In this paper, we make the study on mathematical methods using in some problems of valuing intangible assets, which increase the applicability of mathematical methods in valuing intangible assets, make the mathematical methods integrated with the theoretics of valuing intangible assets well. This study can give the people some working gist and boost up veracity and the valuation of intangible assets.