Intellectual capital (ES) is innovative and different in nature. Its valuation is just as different. Valuation is based on research rather than automatic calculations. ES valuation should be justified. Just as a well-written and regulated law cannot automatically give what the outcome of a legal event will be, so is ES valuation.
Valuation is crowned by the appraiser’s consistency and justification from point to comma. Thus, an exquisite, intellectual report with abundant cerebral labor emerges.
Experts value intellectual capital (ES) in three different internationally accepted methods. These are market, cost and revenue based. Each method is very deep in itself and its applications may differ.
