Industrial property valuations
The valuation criteria applicable to the recognition of intangible assets vary not only according to the nature of the transaction that gave rise to the acquisition of the intangible asset, but also according to the nature of the intangible asset acquired or produced.
Examples include the following:
- Marketing-related (brands, signs, corporate image, etc.)
- Customer or supplier-related (exclusive contracts, licences, relationships)
- Artistic (intellectual property, image rights)
- Technological (industrial property, technology, know-how)
Purposes:
- Strategic goals: Royalties, franchises, licences, total or partial assignment.
- Accounting purposes: Balance sheet capitalisation, purchase price allocation (PPA), impairment test.
- Tax: Transfer pricing, deferred payment guarantees.
- Financial: Mortgage collateral and pledges.
- Legal: litigation, lost profits.
