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FAIR VALUE OF IP & IAs - LISTED CO’S 2014
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INTANGIBLE ASSETS VALUATION
Definition of Intangible Assets

Intangible Assets: A non monetary asset that manifests itself by its economic properties. It does not have physical substances but grants rights and privileges to its owner that usually generate income.

Intangible Asset is a broad term that refer to any set of rights or nonphysical resource that provide an advantage to the owner.

This definition of Intangible Assets in general includes both intellectual property and goodwill.

Types of Intangible Assets
An intangible asset can be either identifiable or unidentifiable.
  1. Marketing-Related Intangible Assets
  2. Customer-Related Intangible Assets
  3. Artistic Related Intangible Assets
  4. Contract-Based Intangible Assets
  5. Technology-Based Intangible Assets
Basis of Intangible Assets Valuation
  1. Market Value Basis of Valuation
  2. Bases other than Market Value

Purposes of Intangible Assets Valuation
  1. Acquisitions, merger and sales of businesses or parts of businesses
  2. Purchases and sales of intangible assets
  3. Reporting to tax authorities
  4. Litigation
  5. Financial reporting
  6. IFRS reporting purposes

Valuation Approaches and Methods

All intangible asset valuation methods fall within one of the three valuation approaches.
  1. Market Comparison Approach
  2. Income Approach
  3. Cost Approach


 
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