Criteria for valuation of intangible assets
As of 21/02/2014, all valuation cases for intangible assets should comply with the provisions of Valuation Criteria No. 13, symbolized by the Vietnam Posts and Telecommunications Association.
According to this Standard, there are three approaches to valuing intangible assets: market approach, cost approach, income approach.
Each approach will have different valuation methods.
In addition, attention should be paid to the "life expectancy estimate", which will be applied in all valuation approaches.
The choice and application of appropriate approaches depends on many factors and is guided in detail in Circular 06/2014 / TT-BTC.