التقييم الاقتصادي للأصول غير الملموسة

Abstract EN

Despite the growing role of intellectual capital and intellectual property assets in production and economic development, as it has become the main element for creating the wealth of companies and the wealth of nations, and it has become the dominant proportion of the capital of business organizations.

therefore, it has become necessary to develop and invest in it, because it constitutes a competitive advantage for companies and countries alike.

however, there are some difficulties that face those involved in making decisions to invest in intellectual capital, and these difficulties are caused by the lack of knowledge of the true economic value of intellectual property assets in particular, and intellectual capital in general.

the lack of knowledge of the true economic values of intellectual capital is due to the lack of theories, principles and methods of valuation that can be used in evaluating this type of assets, given the relative recentness of the science of valuing intangible assets.

on the other hand, it is not possible to apply the valuation theories and principles of physical assets, because the intangible nature of intellectual capital requires the development and use of appropriate valuation methods for this nature.

to solve this problem, the current jurisprudence focuses on the development of some theories, principles and methods that can be used to evaluate intellectual property assets.

this research attempts to contribute to solving this problem by providing a theoretical framework for the economic evaluation of intellectual property assets.