La valutazione dell'accreditamento delle Case di Cura private

Our article investigates the accreditation of private hospitals as an intangible asset, highlighting the importance of accurate accounting and valuation in financial statements, and the segmentation of the accreditation value based on its three tiers. Moreover, it emphasizes the differential valuation of accreditation in M&As. The article proposes the income approach as the optimal method for determining the fair value of the accreditation. Additionally, it underscores the rising significance of intangible assets in the healthcare sector, both for private and public entities. In conclusion, an overview is provided on the implications of this topic for practitioners, managers, policy makers, and scholars.