Using the valuation methods proposed by, we value the internally generated intangible assets of the listed companies in DS30 index by capitalizing relevant portions of R&D, advertising and training expenses. After adjusting for the changes in book value and earnings, we show that companies...

This paper outlines a detailed evaluation of intangible assets within the company, now more and more important and fundamental. It focuses on these resources through the use of direct valuation methods (scored card, Tobin's Q ratio, VAIC, interbrand, technology brokers), historical cost,...