Zusammenfassung

The number of businesses whose activities are based on immaterial assets is growing very rapidly, which demands new ways of evaluating the economic relevance of intangible assets. The aim of this study is precisely to examine the Basketball World Cup 2006 -a particular experience within the industry of spectacle - through applying a novel methodology. The analysis of this sport event is an interesting exercise in itself, since it allows achieving important lessons and conclusions. Yet, the scope of this paper is broader, including another major goal. Effectively, the present study illustrates the potential capacity that ESIrg methodology has for evaluating intangible assets of different types and character (that must not necessary be linked to the sport industry).