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Capitalising on income approach as trademark valuation for entrepreneurs


Citation

Mohd Ishan, Zahira and Noordin, Norrezan (2015) Capitalising on income approach as trademark valuation for entrepreneurs. Pertanika Journal of Social Sciences & Humanities, 23 (spec. Jan.). pp. 147-160. ISSN 0128-7702; ESSN: 2231-8534

Abstract

The various valuation approaches that have been developed are meant for tangible assets valuation and are carried out by expert valuers. For intangible assets including trademarks, the international standards propose three main valuation approaches with the aim, among others, of better transparency and wider interest groups. These are the cost, market and income approaches. This paper suggests that the valuation of trademarks helps to reassure entrepreneurs that their trademarks are valuable assets. The entrepreneurs' competitiveness in the market is reassured when the trademarks are disclosed at fair value in the financial statements. This paper highlights the benefits of adopting the income approach for entrepreneurs, particularly the profit split method, by referring to several lculation methodologies as guidance for entrepreneurs in the valuation of trademarks.


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Additional Metadata

Item Type: Article
Divisions: Faculty of Economics and Management
Putra Business School
Publisher: Universiti Putra Malaysia Press
Keywords: Entrepreneur; Financial statement; Intellectual property; Trademark; Valuation
Depositing User: Nabilah Mustapa
Date Deposited: 27 Jan 2016 04:40
Last Modified: 27 Jan 2016 04:40
URI: http://psasir.upm.edu.my/id/eprint/38430
Statistic Details: View Download Statistic

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