Course Code: MIP533
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Synopsis

Valuing tangible assets like plant, property and equipment is straightforward, but assessing intangible assets such as patents, trademarks or copyrights is complex. MIP533 Intangible Asset Valuation equips students with the knowledge and skills necessary to assess the value of these non-physical assets, which have become increasingly critical in today’s knowledge-based economy. The course covers various valuation methodologies, including market, income and cost approaches, and their application to different types of intangible assets. Students will also explore the challenges and complexities associated with intangible asset valuation, such as uncertainty, subjectivity, and the lack of market data. 评估有形资产，如厂房、物业和设备，相对简单，但评估无形资产，如专利、商标或版权则相对复杂。MIP533无形资产评估课程使学生掌握评估这些非物理资产价值所需的知识和技能，这在当今知识经济中变得愈发重要。课程涵盖了多种评估方法，包括市场法、收益法和成本法，以及它们在不同类型无形资产中的应用。学生还将探讨与无形资产评估相关的挑战和复杂性，例如不确定性、主观性和缺乏市场数据。
Level: 5
Credit Units: 5
Presentation Pattern: EVERY JAN

Topics

  • Introduction to Intangible Assets and Intellectual Property 无形资产和知识产权的介绍及与估值相关的权利性质
  • Legal and Accounting Framework for Intangible Assets 无形资产的法律和会计框架
  • Financial Standards Applicable to Intangible Assets 适用于无形资产的财务准则
  • Value of an Intangible Asset 无形资产的价值
  • Purpose of Intangible Asset Valuation 无形资产估值的目的和好处
  • Intangible Asset Valuation Approaches 无形资产 估值方法
  • Challenges and Considerations on Intangible Asset Valuation 无形资产估值方法的考虑因素与挑战
  • Market Approach to Intangible Asset Valuation 无形资产估值的市场方法
  • Income Approach to Intangible Asset Valuation 无形资产估值的收入方法
  • Cost Approach to Intangible Asset Valuation 无形资产估值的成本方法
  • Advantages of Intangible Asset Valuation Approaches无形资产估值方法的优势
  • Disadvantages of Intangible Asset Valuation Approaches 无形资产估值方法的劣势

Learning Outcome

  • Assess the purpose of intangible asset valuation in business decision-making 评估无形资产估值在商业决策中的目的和好处
  • Apply various valuation methodologies to assess the fair value of intangible assets 应用各种估值方法来评估无形资产的公允价值，准备有关无形资产和会计的相关财务准则的概述
  • Analyse the challenges and complexities associated with intangible asset valuation 分析与无形资产估值相关的挑战和复杂性，应用支持无形资产估值方法的会计基础
  • Evaluate considerations for intangible asset valuation to determine the best approach to support an organisation’s strategies 评估无形资产估值的考虑因素，确定支持组织战略的最佳方法
  • Appraise and apply intangible asset valuation approaches to quantify IP relevant to an organisation’s strategies 评估并应用与适当专家合作的无形资产估值方法，量化与组织战略相关的IP
  • Propose the next steps following valuation aligned to an organisation’s IP strategies 根据组织的知识产权战略，提出估值后的后续行动
Part-time Programmes / CET Courses