forager 发表于 2025-3-23 09:55:54
https://doi.org/10.1007/978-3-319-89494-2Company Valuation; Accounting; Finance; International Valuation Standards; Intangible Assets Valuation; DBrittle 发表于 2025-3-23 16:16:54
978-3-030-07786-0The Editor(s) (if applicable) and The Author(s) 2018NORM 发表于 2025-3-23 18:58:13
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https://doi.org/10.1007/978-3-642-40244-9e they are frequently negotiated, and, therefore, valued on a stand-alone basis. Three valuation approaches can be applied. The income approach determines the value of an intangible asset by reference to the present value (PV) of future income, cash flows, or cost savings that could be reasonably ex雪白 发表于 2025-3-25 01:48:58
https://doi.org/10.1007/978-3-8349-3848-0s, an amount or a percentage by which the pro-rata value of a controlling interest exceeds the pro-rata value of a non-controlling interest to reflect the power of control; discount for lack of control, that is, an amount or percentage deducted from the pro-rata share of value of 100% of an equity i