Indian Journal of Science and Technology
Year: 2015, Volume: 8, Issue: 19, Pages: 1-9
Kim Heung Su*
Department of LINC, Chosun University, Korea; [email protected]
The valuation of trademarks should follow ‘Rules on Appraisal’. However, it is highly likely that valuation may be affected by valuator’s subjective opinion because valuation criteria are not stipulated specifically in the rule. Furthermore, valuation may be made uniformly because various valuation methods are not fully utilized. The purpose of this study is to enhance the expertise and efficiency in trademarks valuation practices by providing valuator’s with a basic knowledge and specific criteria in cost approach and income approach.
Keywords: Cost Approach, Income Approach, Trademark, Valuation
Subscribe now for latest articles and news.