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A Proposed Model for Accounting Valuation of Intangibles in the Digital Platform-based Sharing Economy |
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PP: 195-212 |
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doi:10.18576/isl/130116
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Author(s) |
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Raghda Abdellatif Abdelkhalik Elsayed,
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Abstract |
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| This study proposes a valuation model of the intangible assets/ intellectual capital (IA/IC) in digital platform-based sharing economy companies to prepare effective accounting and management reporting in a company. The study model is based on distinguishing between the increase in net assets that is due to changes in price levels and those that are due to the existence of intangibles of the company. This study develops a model for the valuation of intangibles using the organizational context of digital platform-based sharing economy companies. An empirical study was conducted on Uber Technologies, Inc. The results allow a comparison of the situation of IA/IC in firms and determine whether the increase in the net assets of the firm is due to changes in the general level of prices or that are due to the existence of intangibles of the company, setting up an opportunity to disclose IA/IC. Therefore, this model helps prepare good financial reports which help rationalize decisions related to these companies. The study represents an initial step towards the valuation of IA/ IC in digital platform-based sharing economy companies by applying the proposed model in the valuation of IA/ IC in one of such companies.
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