Evaluation Of Intangible Assets, The Income Approach

From the 1980s, accompanied by development and deepening of economy, many western countries attached importance to Intangible Assets Valuation. This signifies Intangible Assets Valuation has become a new territory. Both the theories and the approaches on Intangible Assets Valuation have been paid much attention to by the acadamia and practice. The trend should be learned.With the development of market economy, our country has taken Intangible Assets Valuation seriously, merger and acquisition has happened more frequently than ever before. After our country entered into WTO,our disadvantage of Intangible Assets Valuation research have completely unmasked.But property exchange market tends to be livelier,Intangible Assets Valuation theory has more space to expand.The development of Intangible Assets Valuation is so short that both the theories and the approaches must be studied further.Based on this,the author chose the thesis.The studies on Income Approach of Intangible Assets Valuation volunteer to give an opinion so that others may follow suit.The essay is based on the theory and methods of Intangible Assets Valuation to do some research and analysis,especially arguing about Income Approach.It is divided into four parts:Part One:This part mainly introduces concept of intangible assets,valuation theory of Intangible Assets Valuation and the particularity of intangible assets' valuation, which will give the follow-ups a bedding.Part Two: This part puts emphasis on the basic theory of Intangible Assets Valuation and Income Approach.Part Three: This part described the means of selecting the parameters of Income Approach.Part Four: This part discusses the problems when our country uses IncomeApproach to select parameters,then puts some measures to resolve them.