Is It Possible to Improve Methods of Intellectual Property Valuation?

• Autorzy: James M. Heller , Daria Zlachevskaia

Warianty tytułu

Czy można ulepszyć metody wyceny własności intelektualnej?

• Języki publikacji: EN

Abstrakty

EN

Purpose: The purpose of this study is to identify ways to improve or simplify the quality and accuracy of IP valuations via accounting regulation improvements.
Methodology/approach: This research relies on qualitative research methods such as case law analysis and comparative research of accounting standards and approaches.
Findings: Evidence from this study points towards the conclusion that financial statements currently only reflect a historic financial record of the particular business, profoundly biased by a conservative tangible assets perspective. The central thesis of this study is that it makes sense to adopt a comprehensive intellectual property valuation strategy to ascertain the specific value of the intangible assets since the comprehensive application of valuation models is likely to yield superior results to using them separately.
Research limitations/implications: Although the proposed approach seeks to bring more clarity to the valuation process while simplifying the appraisal of intellectual property assets, its efficacy is subject to increased transparency, a maturing intellectual property market, and credible data availability.
Originality/value: This study makes a valuable contribution to research on methods that facilitate accurate intellectual property valuation while offering an alternative valuation model which combines the strengths of individual valuation models. (original abstract)

Cel: Celem niniejszego artykułu jest wskazanie sposobów poprawy lub uproszczenia jakości i dokładności wycen własności intelektualnej poprzez udoskonalenie przepisów dotyczących rachunkowości.
Metodologia/podejście: Badanie to wykorzystuje jakościowe metody badawcze, takie jak analiza orzecznictwa oraz badania porównawcze standardów i podejść księgowych.
Wyniki: Dowody z niniejszego badania wskazują, że sprawozdania finansowe odzwierciedlają obecnie jedynie historyczny rejestr zdarzeń ekonomicznych danego przedsiębiorstwa, głęboko zniekształcony przez konserwatywną perspektywę aktywów materialnych. Główną tezą tego badania jest to, że racjonalne jest przyjęcie kompleksowej strategii wyceny własności intelektualnej w celu ustalenia konkretnej wartości aktywów niematerialnych, ponieważ kompleksowe zastosowanie modeli wyceny prawdopodobnie przyniesie lepsze wyniki niż stosowanie ich oddzielnie.
Ograniczenia badawcze/implikacje: Chociaż proponowane podejście ma na celu zapewnienie większej zrozumiałości procesu wyceny przy jednoczesnym uproszczeniu wyceny aktywów własności intelektualnej, jego skuteczność jest uzależniona od zwiększonej przejrzystości, dojrzewającego rynku własności intelektualnej oraz wiarygodnej dostępności danych.
Oryginalność/wartość: Niniejsze opracowanie wnosi cenny wkład do badań nad metodami ułatwiającymi trafną wycenę własności intelektualnej, oferując jednocześnie alternatywny model wyceny, który łączy w sobie mocne strony poszczególnych modeli wyceny. (abstrakt oryginalny)

Słowa kluczowe

EN

Intellectual property; Valuation of intangible assets; International Financial Reporting Standard; Research & Development (R+D)

PL

Własność intelektualna; Wycena wartości niematerialnych; Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF); Badania i rozwój (B+R)

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2021
• Tom: 45
• Numer: nr 2
• Strony: 161--185

Twórcy

autor

James M. Heller

• State University of New York

autor

Daria Zlachevskaia

• School of Business Administration, Anglo-American University in Prague

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Identyfikatory

DOI

10.5604/01.3001.0014.9568