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Research on Valuation of the Intellectual Property Investment

Author: YanLing
Tutor: SunYuFu
School: Tianjin University of Commerce
Course: Accounting
Keywords: patent right investment valuation promised income approach investor protection stakeholders protection
CLC: G306
Type: Master's thesis
Year: 2012
Downloads: 87
Quote: 0
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Abstract


The role of patent rights and other intellectual property in economic development is more andmore important, the competition between countries have become partly invisible technologycompetition. Having more patent technology rights, company will be more competitive, and moreable to stand in the tide of economy. Thus, this paper initial research valuation on patentee fundedcommitment.After reviewed Traditional patent valuation methods, this paper list new assessment methods inthe emerging areas. The uniqueness of intellectual property determines that the valuation methodshould be special. However, with the existing methods, the intellectual property needs to beestimated or adjusted to achieve. They couldn’t guarantee its scientific reliability and the interestsof all parties. This paper propose promised income approach: contain2steps, value of the initialmeasurement and tracking adjustment mechanism, followed by the establishment of the benefitssafeguard mechanism. Value of the initial measurement is equal to discounting the future excessreturns which the investor promises to the enterprise and the physical assets investor. Theapproach protects the interests of all investors by establishing tracking adjustment mechanism.Tracking adjustment mechanisms compensate the difference between the actual excess returns ofthe commitment of patent. Benefits safeguard mechanism, used to prevent the interests ofcreditors and other stakeholders from damages.The promised income approach used in patentee funded commitment is treated as a solution ofpatent-funded problems, it not only can easily determine the patent investment value, and canprotect the economic interests of all parties, and has greater maneuverability.

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