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Intangible assets appraisal and the out-of-standard countermeasures Enzo Baglieri Vittorio Chiesa Alberto Grando ABSTRACT Intangible assets are increasingly considered the ultimate roots of company’s success. This paper aims to propose a method to estimate the value embedded in RD activities, which could be used for: (i) a una tantum evaluation of a firm’s value, related to specific actions such as mergers, acquisition, etc.; and (ii) a periodic evaluation, with the perspective of the economic reporting, focused to estimate the RD shareholder value creation. The proposed framework is based on the assumption that there is a strong relationship between the RD contribution to shareholder value and the operational performance of RD activities. The paper describes such a framework as well as an empirical application. KEY WORDS:intangible assert; Evaluation of intangible assets;RD Evaluation. INTRODUCTION Intangible assets evaluation, more and more problems caused by the attention of industry and economic circles.Americans never seriously intangible assets to the universal attention intangible asset, and this is certainly a big improvement.But, in the invisible Asset appraisal.Work in the occurrence of is tempered out-of-standard caused concerns. THE PERFORMANCE OF ANOMIE A, out-of-standard intangible assets evaluation than tangible assets evaluation, often appear more complex disorder phenomenon.Intangible assets assessment of out-of-standard manifests itself in many ways, summarized up mainly displays in the following four aspects. 　　One is the legal anomie.Intangible assets assessment is certain laws, regulations, under the guidance of the state, is based on the policy norms, whatever the nature of the enterprise, regardless of what form of intangible assets evaluation cannot violate national legal norms.But some appraisal institution ignore the state laws and regulations, made many violate state laws and regulations, make something intangible assets evaluat