Hacia un nuevo modelo de valoración de intangibles

Abstract

The present thesis is all part of the intangible assets field and focuses on their valuation and measurement, noticing a latent need of clear and comprehensive documentation about them. Unlike the rest of dissertations in the area, the present one has tried to get away from the necessary but plenty of analysis on the most known intangible asset - the brand -, to extend it to the rest of them. It is a completely innovative scientific work on methods of valuation of these assets, which discusses not only how they can be valued, but also performs a collection and cataloguing of all intangible valuation methods available. On the one hand it aims to provide a didactic manual on intangible assets, useful and easy to work with. And on the other hand, it offers a unique guide to the enterprises for choosing the most suitable valuation method for their needs. The biggest problem of intangible assets is the lack of information about them and the wide dispersion of the existing one. Thus, this thesis sets itself up as a useful tool for anyone who would be working or researching on these assets. For this purpose, the study is done by a multidisciplinary perspective, which is one of the ultimate aims and, in spite of the fact that the study becomes more complicated using different points of view, it gives more complete results. The subject to study is presented from the economic, accounting, strategy and communication perspectives. It is studied its definition, classification, importance in making strategic decisions and its accounting treatment. This multifaceted vision is transferred in the same way to the bulk of the research and to one of the most important features of these elements: the methods of valuating intangible assets. This is a very detailed research, which analyzes and compares the main measurement models and which aims cross the barriers imposed by the lack of standardization and consensus in areas such as the definition or the classification. Previously, a deep study of the universe of models is done, where the vast majority of existing valuation methods has been compiled and classified. Through an essentially modular methodology, all the conclusions are being linked from each chapter to the end of the investigation. It has been written a greater number of them, all based on the structure of "introduction-development-conclusion" but where each of them are revolving around a main idea. Therefore, it supposes an easy read and increases flexibility and understanding. This produces a unique reference material where the reader could find all the information concerning the intangible assets measurement, classified, organized and detailed, with practical use and easy for any company. With new definitions and proposals, this thesis seeks to be the basis for futures handbooks which will extend of further discern what versed in this.