REPLY Valuation of intangible assets (SD6660)

SDMAIL Jean-Jacques Laublé jean-jacques.lauble at wanadoo.fr
Sat Sep 29 07:53:42 CDT 2007


Posted by  Jean-Jacques Laublé <jean-jacques.lauble at wanadoo.fr>

Hi Kim

You write:
<Your key point that 'value' is generated by the whole system implies, as
<you say, that it is meaningless to value any individual element -
<intangible or tangible - in isolation from the system of which it is a
<part.

This is more a principle of good will, the price that somebody is ready to
pay for something.
But accountants want to value every part of the whole and this is where
there is a contradiction with the SD point of view that would value the
whole thing.

Regards.
Jean-Jacques Laublé Eurli Allocar
Strasbourg France
Posted by  Jean-Jacques Laublé <jean-jacques.lauble at wanadoo.fr>
posting date  Fri, 28 Sep 2007 16:09:13 +0200


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