无形资产评估有关问题的探讨

Study on the Issues of Intangible Asset Valuation

本文就无形资产评估中无形资产摊销、机会成本和分成率对评估值的影响以及在评估中的处理进行探讨。

In this paper, the influence that amortization and opportunity cost as well as deduction percentage have in intangible assets valuation are studied, and the solutions are put forward.