Valuation of intangible assets in technology-based businesses – Case studies

This paper presents a bibliographic study containing some theoretical foundations of the asset class designated intangible assets, as well as evaluates practical cases of M&A between technology-based companies, analyzing the form of valuation attributed for the intangible assets of the acquired company. It was found that intangible assets, such as patents, brands, algorithms/software and know-how, represented the majority of the value attributed to the acquired companies.