• pushpalatha p
• Dr.Jalaja k.R

There is a dramatic increase in the number of companies whose value lies largely in their intangible assets; with relatively little or no value associated with their tangible assets. Traditional methods of valuation, based on accounting principles, where the value of the firm's assets is a portion of the value, have systematically undervalued companies. This article discusses the various categories of intangible assets and approaches for valuation of intangible assets in a company and problem of valuing intangibles for determining their value for future economic benefits of the organization. Intangibles are all around the business world. What intangible assets are, have been under a lot of study for more than forty years and still there is no generally accepted approach on how to measure their value or what makes them to increase or decrease.

Key Words: Intangible assets, Valuation Models, Business value, Future economic benefit

"A conceptual framework of intangible assets and its valuation models", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 6, page no.382-386, June-2018, Available :http://www.jetir.org/papers/JETIR1806444.pdf

"A conceptual framework of intangible assets and its valuation models", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 6, page no. pp382-386, June-2018, Available at : http://www.jetir.org/papers/JETIR1806444.pdf