Not logged in.
Quick Search - Contribution
Contribution Details
| Type | Master's Thesis |
| Scope | Discipline-based scholarship |
| Title | The Valuation of Social Media as an Intangible Asset |
| Organization Unit | |
| Authors |
|
| Supervisors |
|
| Language |
|
| Institution | University of Zurich |
| Faculty | Faculty of Business, Economics and Informatics |
| Number of Pages | 58 |
| Date | 2023 |
| Abstract Text | This thesis studies social media’s valuation and recognition as an intangible asset under IFRS regulations. It determines whether a company’s social media channels qualify as an intangible asset and can be formally recognised as such. The work examines relevant IFRS regulations and social media theories in the theoretical section, followed by a practical analysis of the recognition criteria and valuation methods. Findings show that social media can be recognised as an intangible asset during a purchase price allocation if it is integral to the business model. The income approach, specifically the multi-period excess earnings method, is most suitable for estimating the fair value of social media. |
| Export |
BibTeX
|