Study on Intangible Assets Valuation of Cultural Enterprises

DOI

10.2991/cesses-19.2019.210How to use a DOI?

Keywords

cultural enterprises; intangible assets; asset valuation

Abstract

Cultural industry has been included in the category of strategic pillar industry in China; vigorously developing cultural industry plays an important role in improving the level of regional economic development. The valuation of cultural enterprises is different from that of general enterprises. The key and difficult point in the valuation is the valuation of intangible assets, which is particularly important in the asset valuation of the merger and acquisition of cultural enterprises. This paper analyzes the problems existing in the intangible assets valuation of cultural enterprises, involving external factors, corporate factors, estimators and other factors. On this basis, it puts forward corresponding measures and suggestions, hoping to provide reference for improving the intangible assets valuation of cultural enterprises.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Su Lin
PY  - 2019/10
DA  - 2019/10
TI  - Study on Intangible Assets Valuation of Cultural Enterprises
BT  - Proceedings of the 2nd International Conference on Contemporary Education, Social Sciences and Ecological Studies (CESSES 2019)
PB  - Atlantis Press
SP  - 934
EP  - 936
SN  - 2352-5398
UR  - https://doi.org/10.2991/cesses-19.2019.210
DO  - 10.2991/cesses-19.2019.210
ID  - Lin2019/10
ER  -