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There are several types of qualifications for intangible assets appraisal companies

my country mainly has the following types of appraisal agency qualifications:

Asset appraisal agencies with asset appraisal qualification certificates issued by provincial financial departments; jointly issued by the Ministry of Finance and the China Securities Regulatory Commission. An asset appraisal agency with a securities business asset appraisal license.

An evaluation agency for the land asset evaluation qualification certificate prescribed by the Ministry of Land and Resources (divided into levels A and B); an evaluation institution for the real estate evaluation qualification certificate prescribed by the Ministry of Construction; mineral resources evaluation qualification issued by the Ministry of Land and Resources Certificate evaluation agency. An automobile appraisal agency that conducts appraisal and valuation of second-hand motor vehicles regulated by the Ministry of Transport.

Asset evaluation is divided into six major types:

1. Intangible asset evaluation

1. Trademark rights, brands, goodwill, entrepreneurs Self-worth and other value assessment;

2. Valuation of patents, proprietary technologies, software, copyrights, new product invention rights, secrets, etc.;

3. Valuation of franchise rights, land use rights, etc.;

4. Value evaluation of expert network, sales network, customer list, long-term contract, etc.

2. Enterprise value assessment

1. Enterprise mergers and acquisitions;

2. Enterprise restructuring;

3. Equity transfer.

3. Equity evaluation

1. Circulating shares;

2. Non-tradable shares;

3. Legal person shares.

4. Serving the evaluation of financial reports

1. Investment real estate evaluation;

2. Intangible assets evaluation;

3. Asset impairment assessment;

4. Enterprise merger and acquisition evaluation;

5. Evaluation of debt restructuring;

6. Valuation of financial assets.

5. Overall asset assessment

Applicable to corporate demutualization and restructuring, stock issuance and listing, corporate mergers, acquisitions or spin-offs, joint ventures, group formation, Sino-foreign cooperation, joint ventures, financing, and bankruptcy Overall corporate asset assessment for liquidation and other purposes.

6. Single asset evaluation

Evaluation of various physical assets such as machinery and equipment, buildings, real estate, and forestry products.

There are three methods for evaluating intangible assets: cost method, market method, and income method.

Cost method

The cost method is to calculate the cost required to replace or reconstruct a certain type of intangible assets. It is applicable to the calculation of the value of intangible assets that can be replaced. It can also estimate the economic benefits brought about by intangible assets that reduce production costs, reduce raw material consumption or prices, reduce waste and more efficient use of equipment, thereby evaluating this part. The value of intangible assets.

Market value method

The market method is also called the market value method. The value of intangible assets is determined based on market transactions, which applies to patents, trademarks, copyrights, etc. Generally, the license fee for the above-mentioned intangible assets is calculated as a percentage of revenue based on the agreement reached by the parties to the transaction.

Income method

This method calculates the value of intangible assets based on the economic benefits of the intangible assets or the present value of future benefits. Such as goodwill, franchised agency, etc. The key to this method is how to determine the appropriate discount rate or capitalization rate.