Overall assets appraisal content:
Current assets; Fixed assets (buildings/machinery and equipment/projects under construction, etc.). ); Intangible assets; Long-term investment; Other assets and deferred assets; Current liabilities and long-term liabilities; Net assets; Total assets, etc.
At present, the commonly used intangible assets evaluation models in the world can be divided into three categories: cost method, market method and profit and loss method.
1. cost method. The basic content of cost method is to evaluate intangible assets with the economic benefits brought by the application of assets as the evaluation cost, which is similar to the replacement cost, that is, the cost required for enterprises to purchase or develop intangible assets by themselves as the valuation basis. Because the cost method does not consider the economic benefits and duration of intangible assets, it also ignores the organizational assets, customer assets, employee and supplier assets and the cost of failure in the R&D process, and the information or experience accumulated by failure is valuable. Therefore, it is obviously not enough to use this method to evaluate intangible assets when network service software development enterprises carry out reorganization and merger.
2. Market rules. Market method is the most direct and easy to understand method, and its basic point is to take the actual transaction price of similar intangible assets in the market as the basis for evaluation. If the purchase price of a similar company or the publicly traded price in a mature market is used, the intangible assets will be evaluated after deducting the value of the tangible assets and making necessary adjustments. Another market method is the multiple method, and the multiple is determined by the market at that time. For example, the commonly used P/E multiple method is to multiply the company's profit by the industry average P/E ratio, which is the company value; For unprofitable network service enterprises, the transaction volume, the number of registered customers, the click rate of customers, and the stay time are multiplied by the times recognized at that time, combined with the company's business model and industry status. Factors such as market share and the influence of key figures are the overall value of the company after adjustment. The overall value of a company minus the value of tangible assets is the assessed value of intangible assets. Because the premise of this method is the existence of a mature intangible assets trading market, which has not yet formed in China, this method is not widely used in practice.
3. Profit and loss method. Profit and loss method is the most widely used method in practice at present. Its theoretical basis is that the value of intangible assets is reflected in the economic benefits brought by its related products and services. If the related products or services cannot create excess economic benefits, then intangible assets have no value. Therefore, under the profit and loss method, the value of intangible assets is equal to the present value of the expected future income it can create.