Abstract
The valuation of tangible and intangible assets provides relevant information to make the stakeholders aware of the organization status. It is therefore essential that this
information is objective and to develop financial statements based in this information
and aligned with existing standards. According to Amendola, L. (2011), asset
management is "the management of tangible and intangible assets with an integrated
approach to operate, maintenance, improve and adapt plants and infrastructure of an
organization in order to create an environment that strongly support the enterprise
objectives." According to the above definition, the valuation of tangible and intangible
assets is fundamental to achieve strategic objectives of the organization, allowing the
enabling areas to align with the core business of the company. This paper provides a
comparative study on the main technical and economic indicators used for the
valuation of tangible and intangible assets aligned to ISO 55000, based on which the
asset valuation model presented has been developed.
