Valuing Intangible Assets: What are they really worth?

Recent developments in IFRS - International Financial Reporting Standards - may require increased focus on the allocation of the purchase price including consideration of the wider scope and definition of intangible assets. It is expected that this should demand greater transparency in the process of identification and valuation of the assets acquired.

Progress towards convergence of standards may mean that all companies making acquisitions will have to give due consideration to this process. Based on our experience from having recently performed a number of purchase price allocations, in our publication 'Valuing Intangible Assets' we have outlined the points that should be considered when identifying and valuing intangible assets.

Source: Deloitte