FRAMEWORK FOR ASSESSING THE STRUCTURE OF CORPORATE INTANGIBLE ASSETS
FRAMEWORK FOR ASSESSING THE STRUCTURE OF CORPORATE INTANGIBLE ASSETS

Summary/Abstract: Disclosure of intangible assets has become an important factor for corporate performance. The problem is that the fair value of intangible assets is therefore still not fully disclosed. In order to measure the value of intangible assets, the article outlines how the determination of the structure of intangible assets, can be useful in companies as a means to better understand the management of business value. Therefore, in order to increase business value, companies and their managers need a better understanding of the measurement of the intangible asset structure and differences in the accounting rules for the evaluation of intangible assets. The main results indicated, that the general structure on the intangible assets has differences between financial and nonfinancial information that is not beneficial to an enterprise, as it loses the opportunity to disclose the true value of an intangible asset. An important aspect of this article is the establishment of a methodology for the structure of intangible assets, under which companies should reduce the lack of accounting information on intangible assets.

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