Evaluation Of Intangible Assets Research And Application Of Foreign Investment In Kind

This article focused mainly on the theory and methods of the appraisal of the Patent rights and know-how within the intangible assets invested by foreigners. Starting with the analysis of the concepts, nature, classification, value structure, value determination, characteristics of the value appraisal and the appraisal principles of the intangible assets, the paper studies the different methods of the intangible assets appraisal including the replacement costing method, the income-discounted method, the market value method, and so on. On the basis of the discussion represented above, the article analyses how to use the replacement costing method and the income-discounted method to appraise the value of the know-how and the patent rights invested by foreigners, and gives some practical cases try to construct a theoretical and methodic framework of the intangible assets appraisal which is very important for others.