on the income approach in assessing agricultural practice the application of intangible assets（在收益法在评估农业无形资产的应用实践）.docVIP

On the income approach in assessing agricultural practice the application of intangible assets Abstract: In theory, the evaluation of intangible assets of agriculture in many ways, but in practice there is only one way to assess the most widely used, that is, income approach. First described the concept of agriculture and agricultural intangible intangible concept of assessment, then in the income approach the concept of assessment model was based on the analysis, assessment is verified by the income approach in the agricultural practice of evaluation of intangible assets application for a more rational use of personnel assessment methods to estimate the value of intangible assets of agriculture to provide a reference. Keywords: income approach, agricultural intangible assets evaluation, seed coating As the transfer of intangible assets or investments in agriculture are not based on the value of its physical and chemical, but can bring value to its future monopoly profits and excess profits that premise, so the income approach is commonly used in agricultural methods of evaluation of intangible assets First, in assessing practice, wide range of applications. First, the income approach analysis Income approach is also called income approach, referred to as the income approach, is to be assessed by estimating the remaining life of agricultural intangible assets in the next period expected return, and with the appropriate discount rate is converted into the present value of the valuation date, and cumulative sum, in order to determine the value of intangible assets are assessed an assessment of agricultural methods. Second, the income approach assessment model In considering the revenue-sharing ratio of transferring the case, this assessment of agricultural intangible assets to build revenue models are as follows: V = k ? Where: V - the assessed value of agricultural intangible assets, k - rate of the share of proceeds, Rt - intangibl