Abstract
Software, briefly understood as a sequence of computer instructions to perform functions on hardware devices, falls
within the scope of intangible assets protected by copyright and presents, due to its pervasiveness in daily life, an
indispensable tool for any user. The result produces complex applications, summarized here, and also sophisticated
economic evaluation approaches, in an evolutionary scenario characterized by strong technological discontinuities.
Software is in fact the prerequisite that powers digital platforms, artificial intelligence, blockchains, but also the
extension of brands on the web, the functionality of patents and know-how, etc. The resulting added value improves
the valuation of the company that uses the software, consequently strengthening its bankability.
| Translated title of the contribution | [Autom. eng. transl.] Economic evaluation of software: surplus value and bankability of intangible assets |
|---|---|
| Original language | Italian |
| Pages (from-to) | 79-88 |
| Number of pages | 10 |
| Journal | BANCARIA |
| Publication status | Published - 2024 |
Keywords
- software
- valutazione