The multi-dimensional nature of intangible assets dictates that this dissertation be written in a certain way. Firstly, the dissertation includes a prologue, which explains the reasoning for writing this dissertation on intangible assets valuation. Second, the dissertation includes an index naming all the chapters and, in some cases, their included sub-topics, with their corresponding page numbers. Third, the chapters begin with a paragraph explaining the objectives of each chapter, and the reasons for their inclusion and analysis. Fourth, the dissertation concludes by reviewing the most important considerations and commenting on the results This dissertation explores different issues related to the valuation of intangible assets or intangible assets valuation, both in the United States and Mexico. The dissertation is divided into three parts Part One, consisting of chapters one through five, provides an overview of the issues relevant to intangible assets valuation. It explores the conceptual framework behind the evaluation of intangible assets valuation. It also recounts the historical background of intangible assets valuations by focusing on the evolution of the relevant concepts Part Two, consisting of chapters six through thirteen, addresses the development of the American system for valuing intangible assets. It provides an overview of the methods used to value intangible assets. Specifically, it analyzes the three main valuation methods: cost, market and income The third Part, consisting of chapter fourteen through eighteen, addresses the issues stemming from the lack of a system for valuing intangible assets in Mexico. It analyzes the possibility of creating a legal system and proposes the implementation of an intangible assets valuation law in Mexico / acase@tulane.edu
| Identifer | oai:union.ndltd.org:TULANE/oai:http://digitallibrary.tulane.edu/:tulane_23798 |
| Date | January 2009 |
| Contributors | Lopez Zapata, Marlon Omar (Author), Lunney, Glynn S (Thesis advisor) |
| Publisher | Tulane University |
| Source Sets | Tulane University |
| Language | English |
| Detected Language | English |
| Rights | Access requires a license to the Dissertations and Theses (ProQuest) database., Copyright is in accordance with U.S. Copyright law |
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