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Archive » April 2024 » Economic Estimate of the Software: Added value and intangibles’ bankability

Economic Estimate of the Software: Added value and intangibles’ bankability

Roberto Moro Visconti
April 2024 - n. 4
Keywords: Software, beni immateriali, bancabilità
Jel codes: C80, E22, M15, G20

Software, briefly understood as a sequence of computer instructions to perform functions on hardware devices, falls within the scope of intangible assets protected by copyright and presents, due to its pervasiveness in daily life, an indispensable tool for any user. The result produces complex applications, summarized here, and also sophisticated economic evaluation approaches, in an evolutionary scenario characterized by strong technological discontinuities. Software is in fact the prerequisite that powers digital platforms, artificial intelligence, blockchains, but also the extension of brands on the web, the functionality of patents and know-how, etc. The resulting added value improves the valuation of the company that uses the software, consequently strengthening its bankability.

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