[eng] The valuation of intangible assets is problematic given their conditional, and therefore volatile, nature. The challenge for accountants is even greater since there is no easily available reference for this value on an active market. This value is often calculated solely on the basis of...

[eng] Fair value and intangible assets . The value of intangible assets isn't justified by a specific market value because their acquisition cost is often included in a global cost. Their value follows from expectations on their future potential. This subjective feature is increased as the value...