Intangible Assets: Taxonomy, Economic Impact, and Application in Corporate Finance

This book seeks to analyze the current situation of the ongoing debate in the approach to systematize the valuation and measurement process of Intangible Assets in order to utilize them for the purposes of corporate finance. With an understanding of the new opportunities of the value creation for the firm, managers are still struggling with the implementation of these options. There is no transparency, standardization, nor regulation for the optimal utilization of Intangible Assets. Furthermore there is no adequate framework for the evaluation of the Intangible Assets, which could connect the different players in the global capital market scene and at the same time the different stages of the funding process. As a result there is a notice of aversion, in such a way that the vast resources of a firm are not being utilized. The contribution of this work is to break new ground in finding a mutual basis for Enterprise entities, Intermediaries, and Investors to expand their financial options with the new asset class ¿Intellectual Property¿. This book is supported by various Excel Calculations.