Intangible Asset Valuation
Companies are required to identify intangible assets such as brand names, customer relationships and recognizing their values for compliance.
Intangible asset valuations are used for many reasons, including pricing and strategic purposes, to secure financing, tax planning for corporate reorganizations or acquiring a business with significant intangible value.
In accordance with IFRS 3 Business Combinations and IAS 38 Intangible Assets, companies are required to recognise identifiable assets at fair values on acquisition date, which is aimed at improving acquisition accounting transparency.
Intangible assets are generally used to mean economic assets which do not have physical substance or form, or are not tangible. Pretium Advisory has expertise in the valuation of customer, contract, marketing and technology-related intangible assets.
- Customer contracts, lists and relationships
- Patented and unpatented technology
- Internet domain names
- Trademarks
- Brand names
- Copyrights
- Non-compete agreements
- Licences or permits in specific regulated industries
What we can help you
As a leading independent valuation firm, Pretium Advisory assists you by providing detailed, transparent and credible valuations. If you need any assistance, please contact us.
Intangible Asset Valuation services include:
- Goodwill and intangible asset impairment
- Useful life determinations
- Business combinations
- In-process research and development
- Purchase price allocation
- Discount rate calculations