Valuation of businesses and intellectual property assets

This paper discusses approaches to the valuation of businesses and intangible assets. Although there are well-established techniques for valuing such assets, all valuations are predicated on forecasts of future returns and, as such, are subject to uncertainty. Different valuers can form very different conclusions as to the value of a particular asset – this may simply reflect a different view of the future. As different expert valuers can produce ‘correct’ valuations with large ranges, this creates challenges for any process that relies on an individual point estimate, such as values for tax purposes.

DOI: 10.47445/144
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