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,...

The present work has not the task of developing a discussion of the main methods and criteria in evaluating the company, but wants to focus on the evaluation of pharmaceutical companies. from a difference in size of pharmaceutical companies, we will focus on issues such time period, intangible...