Valoración de Intangibles (Intangible Valuation)
Cuadernos Latinoamericanos de Administración Julio – diciembre de 2013 Volumen IX Número 17 ISSN: 1900-5016. Pp. 29-47
49 Pages Posted: 9 Jun 2005 Last revised: 7 Nov 2014
Date Written: November 12, 2013
Abstract
En esta nota se ofrece, un sencillo resumen de los principales métodos de valoración de intangibles. Incluye la presentación de conceptos básicos de valor del dinero en el tiempo y de contabilidad. Así mismo, se incluye una breve aproximación al enfoque de valoración por flujo de caja descontado. Cada método se presenta con sus ventajas y desventajas y limitaciones.
In this note, we offer a summary of the major intangible valuation methods, as well. It includes the basic concepts on time value of money and accounting. A brief explanation of the discounted cash flow for valuation approach is included. Each method is shown with it advantages, disadvantages, and limitations.
Note: The Downloadable document is in Spanish.
Keywords: Intangible advantages, intangible assets, brands, patents, royalties
JEL Classification: G12, G31, M21
Suggested Citation: Suggested Citation
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