Our experts have extensive expertise in valuing intangible assets for global entities across all industries
Examples of Intangible Assets
- Marketing-related: Trademarks, trade dress, internet domain names, and non-competition agreements.
- Customer-related: Customer lists, order or production backlog, customer contracts and customer relationships.
- Technology-based: Patented and unpatented technology, software, databases, and trade secrets such as secret formulas, processes and recipes.
- Artistic-related: Plays, operas, ballets, books, magazines, newspapers, musical works, pictures, photographs, etc.
- Contract-based: Supply contracts, lease agreements, construction permits, franchise agreements, operating and broadcast rights, servicing contracts, etc.
Source: FAS 141(R) / ASC 820
Intangible Asset Valuation
- For Transaction Reference
- International Valuation Standards (IVS)
- The Uniform Standards of Professional Appraisal Practice (USPAP)
- Taiwan Valuation Standards
- For Financial Reporting
- IAS 38 Intangible Assets
- ASC 350 Intangibles — Goodwill and Other
- EAS 18 Intangible Assets (EAS: Enterprise Accounting Standards)
- IFRS 3 Business Combinations
- ASC 805 Business Combinations
- IFRS 13 Fair Value Measurement
- ASC 820 Fair Value Measurement
- For Acquisition and Disposal
- For Litigation