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FiMIAM : Financial Method of Intangible Assets Measurement
Anneke Zwart, Student (University), Netherlands, Moderator
In order to overcome the weaknesses of Sveiby's Intangible Assets Monitor and other intangible assets measurements, Rodov and Leliaert have presented their Financial Method of Intangible Assets Measurement (FiMIAM) . FiMIAM links intellectual capital to the market value of companies.
The authors developed 6 steps to do this:
1. Derive the value of realized intellectual capital. This value is defined as the difference between the book- and market value of a company, adjusted by market fluctuations that are a result of investors sentiment.
2. Select the most important components of intellectual capital. These components will then be categorized into:
• Human capital
• Structural capital
• Customer capital.
3. Measure the weight of each component of intellectual capital; giving these components coefficients according to their weight.
4. Justify the weights of each component.
5....
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Special Interest Group Leader
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Intangible Assets
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