The particularity of intangible ass

The particularity of intangible assets determines the particularity of intangible assets evaluation methods. Income method is the most commonly used method in intangible assets evaluation. Cost method and market method can not realize the value evaluation of intangible assets, because the cost of intangible assets can not be estimated, there is no definite cost, some intangible assets are reflected by certain objects. In the face of evaluation objects with different asset attributes, different evaluation methods should be selected. Patent, technology, copyright, trademark and other intellectual property intangible assets have rich trading experience. We can learn from the profit sharing rate method published by the authoritative organization, and use the income method for evaluation. For domestic intellectual property, the research content is extensive and in-depth, and the cost model has been established, so the cost evaluation method is the most ideal evaluation method. Intangible assets include land use right and other rights, and there are many market transactions, so we can use income method, market method, cost method and other evaluation methods.