In the modern business landscape, intangible assets such as intellectual property, proprietary technologies, and digital platforms play an increasingly crucial role in value creation. However, certain intangibles-referred to as Hard-to-Value Intangibles (HTVIs)-present unique challenges when it comes to valuation, especially in the context of rapidly evolving digital business models. This book provides in-depth knowledge on the complexities of valuing HTVIs, understanding the importance of risk allocation, and exploring the impact of digital business models on intangible asset valuation.
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