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A Brief Study on Extending the Scope of Appraisal for Software (SW) Valuation

  • Journal of Software Assessment and Valuation
  • Abbr : JSAV
  • 2017, 13(2), pp.1-7
  • Publisher : Korea Software Assessment and Valuation Society
  • Research Area : Engineering > Computer Science
  • Received : November 20, 2017
  • Accepted : December 20, 2017
  • Published : December 31, 2017

Kim, Si Yeol 1 Jae-Sik Choi 2 Seo, Yeon-Yi 3 Han, Jae-Im 3

1(재)한국지식재산연구원
2한국지식재산연구원
3숭실대학교

ABSTRACT

This study is intended to suggest the necessity to establish the valuation system for software (SW) copyrights and the related issues to it through the valuation of intellectual property rights, which has recently become increasingly important. As the appraisal of development expense computation has limitations in conducting valuation for copyrights, the necessity for the valuation of practical SW copyrights is proposed in this study. In addition, considering issues arising from the valuation system for patent rights, a brief approach for the establishment of the valuation system for SW copyrights is outlined here

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