VALUATION OF ENTERPRISE'S INTELLECTUAL PROPERTY IN ACCORDANCE WITH THE VIETNAM’S LAW: PERPECTIVES FROM THE A SELECTED ACQUISITION CASE

Abstract

Currently, the usage of income method in valuation intangible assets in general and intellectual property in particular becomes a popular method in the world. However, in reality of Vietnam, there are potential risks, which may lead to avoidance of this method in the future. From the review of case study, the authors recommend that Vietnam needs to soon supplement and complete the system of asset valuation, including intellectual property. This article aims to (i) study the current provisions on intellectual property valuation in Vietnam; (ii) Analyze some legal aspects related to the valuation of corporate intellectual property when a state enterprise took over 95% of a media private company's shares, views of buyers, sellers, companies hired for price valuation, and other relevant agencies (iii) Propose some recommendations for businesses involved in the field of valuation intangible assets.