Services
Valuation of Intangible Assets & Intellectual Property
Over the years, Businesses have witnessed paradigm shift from providing physical goods & services towards companies that provide technology, digital goods and data services. Also, businesses outside of this digital realm, are investing more and more into intangible assets like brands, technology, customers and software platforms.
A significant proportion of the difference between historical net worth of a company and its market capitalization/ transaction value in M&A transaction, is often attributed to the intangible assets. Investors, lenders, analysts and other stakeholders are getting increasingly alert to the importance and valuation of Intangible Assets.
Also, Ind AS 38 require impairment assessment of intangibles asset on an annual basis and whenever there is an indication that the intangible asset is impaired.
RBSA has the expertise to help clients assess the value to their Intangible assets using valuation approaches and methodologies which are globally recognised.
Categories of Intangible Assets
- Marketing related: trademarks (brands), trade names, service marks, newspaper, mastheads, internet domain names, non-competition agreements.
- Contract-based intangible assets: licensing and royalty agreements, advertising, construction, service or supply agreements, lease agreements, franchise agreements, employment contracts.
- Technology-based intangible assets: patented technology, computer software, unpatented technology (know-how), databases, trade secrets such as secret formulas, processes and recipes.
- Customer-related intangible assets: customer lists, order or production backlogs, customer contracts and customer relationships including non-contractual relationships.
- Artistic-related intangible assets: plays, operas, ballets, books, magazines, newspapers, pictures, photographs.
Why value your intangible asset?
Purchase Price Allocation/ Business Combinations
Financial reporting under Ind AS, IFRS or US GAAP
Joint-venture negotiations
Licensing and Franchising
Fundraising
Impairment Assessment
Transfer Pricing /Taxation
Internal Assessments