El valor de la propiedad industrial aproximación a un método de valoración financiera de activos intangibles

Abstract

Intangible assets are an important component of the market value of a company, especially brands that represent the competitive advantage of the company to sell a particular product or service; however, neither the accounting nor the finances propose an appropriate method for valuing them. Most methods are subjective, have limitations and sometimes misconceptions from a financial point of view. Most of these models end up being used for the management of intangibles.