Abstract
The chapter discusses approaches to the valuation of intangible assets in the retrospective period on the example of large companies included in the S&P 500 rating and suggests an improved valuation method proposed by the authors of the study based on empirical expert opinion. This approach can be used in practice in a number of companies of various organizational and legal forms, which have intangible assets in capital such as patents for alternative energy resources.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Brown A, Gregory J, Wunsch-Vincent S (2022) Intangible assets owned by all listed companies grew to USD 74 trillion in 2021—the US and China have the most intangible-asset intensive firms in, respectively, high- and middle-income economies (11 Nov 2022). https://www.wipo.int/global_innovation_index/en/news/2022/news_0007.html. Accessed 21 Mar 2023
Ali A (2020) The soaring value of intangible assets in the S&P 500 (12 Nov 2020). https://www.visualcapitalist.com/the-soaring-value-of-intangible-assets-in-the-sp-500/. Accessed 21 Mar 2023
Dutta S, Lanvin B, Rivera León L, Wunsch-Vincent S (eds) (2022) Global innovation index 2022: what is the future of innovation-driven growth?, 15th edn. World Intellectual Property Organization. https://doi.org/10.34667/tind.46596. Accessed 21 Mar 2023
The value of intangible assets of the world’s largest companies fell by 25% over the year (15 Nov 2022). https://brandfinance.com/press-releases/value-of-global-intangible-assets-falls-by-25. Accessed 21 Mar 2023
Brown A, Bryzghalov A, León LR, Wunsch-Vincent S (2023) A look back at 2022, ahead of the 2023 Global 500 Brand Value Ranking launch. https://www.globalinnovationindex.org/gii-blog/2023/the-value-of-the-world%E2%80%99s-most-valuable-brands-grew-to-usd-12-trillion-in-2022---the-us-led%2C-followed-by-china-and-japan--b280. Accessed 21 Mar 2023
Brand Finance Global Imperial Finance Tracker. https://brandirectory.com/download-report/brand-finance-gift-2021.pdf. Accessed 21 Mar 2023
Order of the Ministry of Finance of the Russian Federation of 16.10.2000 № 91n (ed. of 27.11.2006) “On approval of the Accounting Regulations “Accounting of intangible assets” PBU 14/2000”
Damodaran A (2012) Investment valuation: tools and techniques for determining the value of any asset, University Edition, 3rd edn. Wiley, 992 p.
Gretchenko AI, Nikitskaya EF, Gretchenko AA, Demenko OG (2018) Methodological aspects of forecasting skilled labor in context of innovation transformations (of the Russian economy). J Adv Res Law Econ 9(2):489–500. https://doi.org/10.14505/jarle.v92(32).13
Gretchenko AI, Gretchenko AA (2021) Labor market in the conditions of digitalization of the Russian economy. In: Ashmarina SI, Mantulenko VV (eds) Digital economy and the new labor market: jobs, competences and innovative HR technologies. IPM 2020. Lecture notes in networks and systems, vol 161. Springer, Cham. https://doi.org/10.1007/978-3-030-60926-9_36
Acknowledgements
This article was prepared as part of the internal grant of Plekhanov Russian University of Economics on the subject formulated as «Development of a green energy generation cost algorithm».
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2024 The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.
About this paper
Cite this paper
Gretchenko, A., Fatyanova, I., Sadykova, K., Balakhanova, D. (2024). Improvement of Approaches to Intangible Assets Valuation. In: Nagar, A.K., Jat, D.S., Mishra, D., Joshi, A. (eds) Intelligent Sustainable Systems. WorldS4 2023. Lecture Notes in Networks and Systems, vol 812. Springer, Singapore. https://doi.org/10.1007/978-981-99-8031-4_15
Download citation
DOI: https://doi.org/10.1007/978-981-99-8031-4_15
Published:
Publisher Name: Springer, Singapore
Print ISBN: 978-981-99-8030-7
Online ISBN: 978-981-99-8031-4
eBook Packages: Intelligent Technologies and RoboticsIntelligent Technologies and Robotics (R0)