实物期权法在成本分摊协议中的应用

Application of Real Options Method in Cost Sharing Agreement

本文探讨了在参与方将无形资产投入成本分摊协议的情况下,运用实物期权法计量各关联方贡献(价值)的办法,评价了实物期权法相对于传统无形资产价值评估方法的优势,以及在运用实物期权法评估无形资产价值时应注意的问题。

Under the situation that all participants put their intangibles into cost sharing agreement, this paper analyzes the approach of utilizing real options method to calculate the contributions （values） of all associated parties and then evaluates the advantages of real options methods over the traditional method of intangibles assessment as well as the problems that need attention by using real options method to evaluate intangibles.