Each asset has characteristics that require a specific valuation approach.
Valuing an intangible asset requires much more than identifying it
Each intangible asset has different characteristics, risks and expectations. A professional valuation requires analysis of, among other aspects:
• The legal and economic context.
• The related processes.
• The economic and financial information.
• The input and contributions of the teams.
• The market.
• The ability to generate future benefits.
• The ability to generate resources.
• The value contributions of the organisation.
• The management of the asset’s value.
• The reputation of the asset and its associated elements.
• The opportunities presented by the asset.
• The associated risks.
How is an intangible asset valued?
There is no single methodology. The choice depends on the type of asset, the purpose of the valuation and the circumstances of the case.
The most commonly used methodologies are:
…
Download the complete document on intangible assets (Part II)
