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The Application Of Income Law In The Evaluation Of Trademark Value

Posted on:2015-04-28Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y LiuFull Text:PDF
GTID:2279330422967736Subject:Asset appraisal
Abstract/Summary:PDF Full Text Request
As trademark trade is increasing and the internationalization of economic development, the brand value has become the key factor for economic growth in knowledge economy era, the trademark is not only a right, but as an important intangible assets of enterprises, can be like’capital operation in the market, in the development of enterprises and even the entire economic development more and more important position. However, buying and selling industry trademark with the trademark transfer platform also provides a platform for enterprises to realize value, because a rich visual impact of the brand in consumers’ mind leave deep impression. Now, how to quickly get a valuable registered trademark is of concern to many businesses, the majority of trademark name for, this is not conducive to enterprise intangible asset value.In such a premise, it is necessary to study the value of the trademark evaluation is. Because the enterprise trademark has entity dependent, invisibility and value-added features, makes the original evaluation method is difficult to fully reflect the real value of the trademark, which requires the original theory method system on the basis of exploring and establishing a set of suitable evaluation theories and methods of the trademark characteristics.This paper intends to improve aspects of the theory and methods of assessment from the trademark research, trademark value based on the analysis to determine the value of the type of trademark role in the assessment of other related concepts, describes the impact of the type of determination of the trademark value assessment methods. And the trademark valuation methods were analyzed and discussed from an economic point of view the current theoretical basis trademark three assessment methods, the use of conditions and limitations, summed up the income approach is the most appropriate way to assess the value of our trademark, and income approach to assess the value of ways trademark. For the lack of income while assessing the application of trademark law in existence, the corresponding improvement measures to calculate more accurate and objective value of the trademark. Through the analysis of actual case to verify the operability of these views. While validating operational income approach summed up in practical applications are still issues that need attention in order to improve the lack of methods in this regard.
Keywords/Search Tags:Intangible assets, FCF, income method, AHP
PDF Full Text Request
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