Capitalising on income approach as trademark valuation for entrepreneurs

• Main Authors: Mohd Ishan, Zahira, Noordin, Norrezan
• Format: Article
• Language: English
• Published: Universiti Putra Malaysia Press 2015
• Online Access: http://psasir.upm.edu.my/id/eprint/38430/1/10%20JSSH%20Vol%2023%20%28S%29%20Jan%202015_pg147-160%20%28JSSH-1232-2014%29.pdf; http://psasir.upm.edu.my/id/eprint/38430/; http://www.pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2023%20%28S%29%20Jan.%202015/10%20JSSH%20Vol%2023%20%28S%29%20Jan%202015_pg147-160%20%28JSSH-1232-2014%29.pdf

The various valuation approaches that have been developed are meant for tangible assets valuation and are carried out by expert valuers. For intangible assets including trademarks, the international standards propose three main valuation approaches with the aim, among others, of better transparency...