The valuation of intangible assets requires a multidisciplinary approach that considers economic, financial, equity, and market factors. These assets, such as trademarks and domain names, patents, know-how,goodwill, licenses, software, blockchain, digital platforms, artificial intelligence,and other digital assets, represent crucial resources for companies’ innovation and competitive positioning. However,their evaluation can vary significantly in contexts of business crisis,movingfrom a business continuity logic to insolvency scenarios, in which the collateral value of intangible assets and their ability to independently survive outside the ailing company is questioned.
La valutazione dei beni immateriali richiede un approccio multidisciplinare che consideri fattori economici, finanziari, patrimoniali e di mercato. Questi beni, come marchi e nomi a dominio, brevetti, know-how, avviamento, licenze, software, blockchain, piattaforme digitali, intelligenza artificiale e altri asset digitali, rappresentano risorse cruciali per l’innovazione e il posizionamento competitivo delle aziende. Tuttavia, la loro valutazione può variare significativamente in contesti di crisi d’impresa, passando da una logica di continuità aziendale a scenari di insolvenza, in cui ci si interroga sul valore collaterale di beni intangibili e sulla loro capacità di autonoma sopravvivenza al di fuori dell’azienda in crisi.
Moro Visconti, R., Crisi d’impresa e valutazione dei beni immateriali, <<IL DIRITTO INDUSTRIALE>>, 2024; (6): 565-576 [https://hdl.handle.net/10807/300022]
Crisi d’impresa e valutazione dei beni immateriali
Moro Visconti, Roberto
2024
Abstract
The valuation of intangible assets requires a multidisciplinary approach that considers economic, financial, equity, and market factors. These assets, such as trademarks and domain names, patents, know-how,goodwill, licenses, software, blockchain, digital platforms, artificial intelligence,and other digital assets, represent crucial resources for companies’ innovation and competitive positioning. However,their evaluation can vary significantly in contexts of business crisis,movingfrom a business continuity logic to insolvency scenarios, in which the collateral value of intangible assets and their ability to independently survive outside the ailing company is questioned.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.