Valuation Techniques - Valuation of Intangibles

Valuation Techniques - Valuation of Intangibles - New!

Compared to tangible asset groups such as real estate, machinery or other fixed assets, intangible assets are by definition not physical in nature. In today's market, many businesses achieve success via assets such as patents, trademarks, relationship capital or technology know-how. Therefore, intangible assets represent significant potential value and income for companies.

Modern Valuation: Case-by-case Valuation

Traditional valuation approached specific categories of assets in the same way, applying same standards to the given categories of intangibles. Intangible assets are generally valued through a combination of valuation methods. Valuation professionals would follow the same valuation approach for valuation of specific intangibles regardless of deeper considerations of the business context, stakeholders' perspective and the purpose of the valuation.

Due to the complex nature of intangibles, the process of assigning value and pricing intercompany transactions involving the use or transfer of intangibles should be conducted on a case-by-case basis and requires an in-depth analysis of the parties involved, business reasons for the transaction and important factors. Rather than looking at every intangible through the same lens, the practitioners, and tax authority alike, should evaluate each intangible as a unique asset and examine factors that differentiate the intangible and contribute to its value.

In order to properly price an intercompany transaction TPA Global recommends to avoid strictly applying one method, but rather having a primary source of reference to determine the value as well as use the other sources to place the value and valuation process in the relevant business context.

The Course

The Valuation of Intangibles Course is set to provide insights into identifying these intangible assets and understanding their value. Valuation of intangibles is required for financial reporting, mergers and acquisitions, buy/sell agreements, litigation or transfer pricing. At the same time, the valuation of intangibles poses different challenges due to the invisible nature of intangibles and resulting difficulty to grasp actual value. The Valuation of Intangibles Course begins by introducing you to the subject of valuation of intangibles and will cover the following four key sections that reflect the process of valuation:

1. Defining Stakeholders

2. Defining the Purposes of Valuation

3. Selecting Valuation Techniques

4.Defining Objects of Valuation

 

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