Methods of evaluation of intangible assets and intellectual capital

What is it about?

Purpose: The competitive model has changed, in this context, the society entered into an era in which intangible assets are the greatest assets of a company. However, some gaps and uncertainties are presented in the literature as to understand what the value of a company based on knowledge intensive activities. In this sense, the objective of this research is to analyze the methods of evaluation of intangible assets in the context of business, economic and strategic management. Methodology: This research is characterized as descriptive, bibliographic, inductive. This is a qualitative research. Findings: As the main results of this research can highlight the existence of valuation methods of intangible assets intended for specific industries companies, as public and/ or private, that can be better aligned to the context of business; economic and/ or strategic management. Value: It was found that intangible assets are a current topic and increasingly addressed in the literature. Keywords: Intangible assets. Intellectual capital. Methods. Methods of evaluation. Methods of evaluation of intangible assets.

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