Probe - Accounting, Auditing and Taxation

The application of calculus in the intangible asset valuation in the financial evaluation of enterprise mergers and acquisitions

Yating Feng

Xi'an Fanyi University

DOI: https://doi.org/10.59429/paat.v6i4.8399

Keywords: Enterprise mergers and acquisitions; Intangible assets valuation; Calculus, Dynamic analysis; Financial decision-making

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Abstract

The valuation of intangible assets is a difficulty in financial evaluation. The traditional valuation method is limited and cannot fully reflect its dynamic changes. Calculus, an effective mathematical tool, is introduced into the valuation of intangible assets. Its future income derivative analysis can accurately capture the value-added trend of intangible assets and risk fluctuation modeling. This paper analyzes the difficulties in the valuation of intangible assets, discusses the application of calculus model and the verification of the effect in the cases of mergers and acquisitions. The research shows that calculus can improve the accuracy and forwardlooking of valuation, provide scientific basis for financial decision-making, and point out the direction of improvement for the future valuation model of intangible assets.

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References

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