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The Research on the Value of Non-tangible Assets in Mergers and Acquisitions of Enterprises

Author: DaiPing
Tutor: DongLiWei
School: Capital University of Economics
Course: Accounting
Keywords: M \u0026 A Non - tangible assets Valuation
CLC: F271
Type: Master's thesis
Year: 2010
Downloads: 206
Quote: 1
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Abstract


Mergers and acquisitions as a senior manifestation of the development of market economy and resource allocation means, which greatly promoted the economic development of the western countries, the achievements of the large number of super enterprise. With the deepening of China's economic reform and the gradual standardization of the market system, the domestic merger and acquisition activity also developed rapidly. In the era of information and knowledge-based economy, the importance of the economic benefits of non-tangible assets increasingly emergent, especially in non-tangible assets for the strategy-led industry. The transaction price of non-tangible assets of the target company in the mergers and acquisitions to become the two sides' concerns, a reasonable assessment of the value of non-tangible assets of the target company, not only conducive to the smooth progress of mergers and acquisitions, key aspects of enterprise momentum. The purpose of this study is based on a qualitative study of the value of non-tangible assets of the target company, the rational use of the assessment method of quantitative assessment of the value of non-tangible assets of the target company. First is a review of the underlying theory of mergers and acquisitions and valuation, and define the connotation and extension of non-tangible assets. Then began the introduction of the core theory, first analyze traditional valuation methods for the assessment of non-tangible assets, including assessment methods to determine the non-tangible assets and goodwill, and to do a comparative analysis. Then explore the real options method in the development of non-tangible assets valuation theory with the base model, and discuss the basic model based on the option features combined with corporate mergers and acquisitions and option characteristics of non-tangible assets, come out of the correction of non- tangible assets valuation model. This article last part of the case studies, selected in the case of a specific corporate mergers and acquisitions in the mergers and acquisitions occurred in the 04-09 years are more representative of the automobile manufacturing industry, the value of non-tangible assets of the enterprise's overall assessment, combined with non-tangible assets of the enterprise characteristics, the focus of the analysis is the enterprise has patented technology assessment of the major non-tangible assets, this use of the traditional income approach and real options method assess the two parties, and do a comparative analysis. And then use cut difference method to assess the value of goodwill on corporate mergers and acquisitions, which relates to the assessment of the assets of the enterprise as a whole, each stage of the assessment results are calculated in tabular form, and finally a brief summary of the research work, Job Outlook and further research proposed.

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CLC: > Economic > Economic planning and management > Enterprise economy > Enterprise system
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