Is it possible to improve methods of intellectual property valuation?

• Authors: Heller James M. , Zlachevskaia Daria

Title variants

PL

Czy można ulepszyć metody wyceny własności intelektualnej?

• Languages of publication: EN

Abstracts

EN

Purpose: The purpose of this study is to identify ways to improve or simplify the quality and accuracy of IP valuations via accounting regulation improvements. Methodology/approach: This research relies on qualitative research methods such as case law analysis and comparative research of accounting standards and approaches. Findings: Evidence from this study points towards the conclusion that financial state-ments currently only reflect a historic financial record of the particular business, profound-ly biased by a conservative tangible assets perspective. The central thesis of this study is that it makes sense to adopt a comprehensive intellectual property valuation strategy to ascertain the specific value of the intangible assets since the comprehensive application of valuation models is likely to yield superior results to using them separately. Research limitations/implications: Although the proposed approach seeks to bring more clarity to the valuation process while simplifying the appraisal of intellectual proper-ty assets, its efficacy is subject to increased transparency, a maturing intellectual property market, and credible data availability. Originality/value: This study makes a valuable contribution to research on methods that facilitate accurate intellectual property valuation while offering an alternative valuation model which combines the strengths of individual valuation models.

PL

Cel: Celem niniejszego artykułu jest wskazanie sposobów poprawy lub uproszczenia jako-ści i dokładności wycen własności intelektualnej poprzez udoskonalenie przepisów dotyczą-cych rachunkowości. Metodologia/podejście: Badanie to wykorzystuje jakościowe metody badawcze, takie jak analiza orzecznictwa oraz badania porównawcze standardów i podejść księgowych. Wyniki: Dowody z niniejszego badania wskazują, że sprawozdania finansowe odzwiercie-dlają obecnie jedynie historyczny rejestr zdarzeń ekonomicznych danego przedsiębiorstwa, głęboko zniekształcony przez konserwatywną perspektywę aktywów materialnych. Główną tezą tego badania jest to, że racjonalne jest przyjęcie kompleksowej strategii wyceny wła-sności intelektualnej w celu ustalenia konkretnej wartości aktywów niematerialnych, po-nieważ kompleksowe zastosowanie modeli wyceny prawdopodobnie przyniesie lepsze wy-niki niż stosowanie ich oddzielnie. Ograniczenia badawcze/implikacje: Chociaż proponowane podejście ma na celu za-pewnienie większej zrozumiałości procesu wyceny przy jednoczesnym uproszczeniu wyceny aktywów własności intelektualnej, jego skuteczność jest uzależniona od zwiększonej przej-rzystości, dojrzewającego rynku własności intelektualnej oraz wiarygodnej dostępności danych. Oryginalność/wartość: Niniejsze opracowanie wnosi cenny wkład do badań nad meto-dami ułatwiającymi trafną wycenę własności intelektualnej, oferując jednocześnie alterna-tywny model wyceny, który łączy w sobie mocne strony poszczególnych modeli wyceny.

Keywords

EN

intellectual property; valuation; IFRS; intangible; research and development

PL

własność intelektualna; wycena; MSSF; wartości niematerialne; badania i rozwój

• Publisher: Stowarzyszenie Księgowych w Polsce
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2021
• Issue: 45(2)
• Pages: 161-185

Contributors

author

Heller James M.

• State University of New York (ESC)

author

Zlachevskaia Daria

• School of Business Administration, Anglo-American University in Prague

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