A New Model on Intangible Assets Valuation

In this study, some valuation models that the most commonly applied to assess the value of intangible assets are reviewed. In the process of review, we highlight the key advantages and disadvantages of these models. Then a novel intangible asset valuation model is proposed which can integrate the strengths and overcome the weaknesses of income-based valuation model and cost-based valuation model. Finally, a case study is presented for illustrative purposes.