Intangible assets: valuation and economic benefit -Pfizer case study-
No Thumbnail Available
Date
2022-12-02
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
University of Larbi Ben M'hidi Oum EL Bouaghi
Abstract
In this paper, we have explained the economic importance of intangible assets to make the right decision on how to use them in an optimal way. At first, we tried to define the intangible assets, through an economic analysis of the characteristics of these assets, in addition to that we explained he most important way to evaluate them. Then in the next step, and by applying to Pfizer, we calculated some indicators before and after deleting the intangible assets, to notice their impact in creating value on the company. The most important result that was reached is that intangible assets have a direct role in creating value in Pfizer, and by removing them from the financial statements, the company’s performance will decline and cannot be dispensed with in the evaluation of the company.
Description
Keywords
Intangible Assets, Value Creation, Pfizer