Intangible Assets: How Must the Costs Incurred Be Capitalized?
Machen McChesney
DECEMBER 16, 2022
These days, most businesses have some intangible assets. The tax treatment of these assets can be complex. What makes intangibles so complicated?
Intangible Assets Related Topics 
Highlight Your Company’s Intangible Assets When Selling
Exit Strategy
FEBRUARY 28, 2023
Intangible assets often represent most of the value in the companies we sell, and taking steps to showcase the intangible assets that make a company unique and successful can significantly impact the final transaction value.
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Why and How We Highlight Your Company’s Intangible Assets When Selling
Exit Strategy
FEBRUARY 28, 2023
Intangible assets often represent most of the value in the companies we sell, and taking steps to showcase the intangible assets that make a company unique and successful can significantly impact the final transaction value.
IVSC and World Intellectual Property Organisation (WIPO) Announce Collaboration to Promote Intellectual Property Valuation
IVSC
FEBRUARY 14, 2023
IVSC and the World Intellectual Property Organization (WIPO) have signed a Memorandum of Understanding (MoU) to strengthen cooperation and collaboration on issues related to the valuation of intellectual property and other intangible assets. That is why WIPO is focusing its efforts on progressing this topic.
The Art of Valuing Customer-related Intangible Assets: A Guide
Equilest
FEBRUARY 11, 2023
Want to learn more about the power of customer-related intangible assets and how to value them effectively? From customer goodwill to customer contracts, these assets are a crucial part of any business and can significantly impact a company's bottom line." - Tamir Levy, Ph.D., Professional Valuer and Equitest's Founder-CEO.
How Intangible Assets Impact The Value Of A Company
Biz Equity
SEPTEMBER 17, 2021
For small and medium-sized companies looking for a merger or an acquisition, intangible assets like a strong company purpose and a unique patent may be worth more than you think. In This Article: Define Intangible Assets. The Impact of Intangible Assets on the Value of A Company.
How Do Intangible Assets, Patent and Brand Name Affect the Value of a Company?
Equilest
AUGUST 17, 2022
How do Intangible Assets, Patent, and Brand Name Affect the Value of a Company? What are Intangible assets? An intangible asset is an identifiable non-monetary asset without physical substance. Such an asset is identifiable when it is separable or arises from contractual or other legal rights.
Perspectives Paper: Human Capital
IVSC
MAY 31, 2022
Human Capital is the foundation from which all intangible assets are created, yet our understanding of Human Capital value creation and rigor around value measurement is less evolved than other intangible assets. The phrase “ our people are our most valuable asset ” is ubiquitous within corporate communications.
Perspectives Paper: Rethinking Brand Value
IVSC
SEPTEMBER 29, 2022
As many current business models have evolved over decades, namely, to rely more heavily on intangible assets at the expense of tangible, the standards and the economics have become misaligned.
What is Amortization in EBITDA? How to Understand & Calculate EBITDA
Viking Mergers
JUNE 6, 2022
In EBITDA, Amortization refers to expensing intangible assets. Intangible assets are non-physical assets; examples include goodwill, copyrights, patents, trade names, customer lists, contracts, and franchise agreements. Depreciation is a non-cash expense that restores the cost of a fixed asset.
EBITDA 
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ESG Valuation Considerations – Top Down or Bottom Up?
Value Scope
JULY 21, 2020
Intangible asset valuation concepts can and should be applied to unique ESG cash flows. Will ESG assets be recorded on balance sheets one day soon, just as intangible assets such as goodwill and intellectual property are recorded today? Intangible assets lack physical substance but are not financial assets.
Introducing BVR's Benchmarking Intangibles Guide
BVR
MARCH 28, 2022
BVR’s recently released third edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations seeks to provide context to this dizzying array of factors with a look at the different approaches for valuing intangible assets—as well as empirical data from actual valuations.
IVSC launches Asia Office in Singapore
IVSC
JULY 4, 2022
This signifies Asia’s growing role in raising the standards of valuation; and Singapore’s growth as a Business Valuation (BV), Intangible Assets (IA) Valuation, and Real Estate (RE) Valuation hub. The Intellectual Property Office of Singapore (IPOS) helps businesses use intellectual property (IP) and intangible assets (IA) to grow.
Harnessing the Power of International Valuation Standards for a Resilient Asia
IVSC
MAY 22, 2023
The opening of the IVSC Asia Office in Singapore in 2022 was a significant milestone that highlighted the growing demand for global valuation standards in the region, underscoring at the same time Singapore’s growth as a hub for business and intangible assets valuation.
Q2 2022 Audit Committee Newsletter: Helping You Prepare for Your Next Meeting
Harvard Corporate Governance
JULY 11, 2022
Disclosure of known trends or uncertainties, including impairment of tangible and intangible assets, contract modifications, and recoverability and collectability issues. The extent and nature of the board of directors’ role in overseeing risks related to the war. Changes in the risk of potential cyberattacks.
Forward Thinking on the transformative role of intangible assets in companies and economies with Jonathan Haskel and Stian Westlake
Mckinsey and Company
JANUARY 12, 2022
Intangible capital is in some ways about what makes us human. “William Blake talked about the dark Satanic mills, these inhuman pieces of tangible capital. It’s about ideas, and it’s about relationships. It’s about expressiveness. Some people may ask whether we should we be making that the basis of the economy.
Barber and Lange Promotions Announced
Auto Dealer Valuation Insights
JANUARY 11, 2023
Zac Barber is a member of the firm’s Financial Reporting Valuation Group and has experience providing valuation analyses related to intangible assets, contractual agreements, and complex capital structures. Lange, CPA has been promoted to Senior Financial Analyst.
The Unicorn Puzzle
Harvard Corporate Governance
NOVEMBER 28, 2022
With this capital, they can invest more in organizational intangible assets with less expropriation risk than if they were public. Our key findings are that unicorns differ from other VC-funded firms in that they rely more on organizational capital as well as network effects and the internet. We create a new unicorn database.
IVSC Valuation Webinar Series 2022, sponsored by Kroll
IVSC
APRIL 29, 2022
” Intangible assets are increasingly seen to be driving enterprise value creation across sectors and industries. Challenges and deficiencies in the public reporting frameworks underpinning these intangibles are well rehearsed. Jennifer Simon Canada Managing Director (Valuation), CPP Investments.
IVSC welcomes new Asia Director
IVSC
SEPTEMBER 14, 2022
Nicolas was previously the Managing Director (Valuations) at EverEdge Global, a consultancy specializing in intangible assets. The new office will give IVSC a much-needed base from which to coordinate its activity in the Asia region.
New survey explores investor perspectives on goodwill
IVSC
JANUARY 24, 2022
We agree that the initial recognition and valuation of goodwill and intangible assets disclosures should be enhanced, and impairment triggers should be more directly tied to those same KPIs, criteria, and disclosures made at the acquisition regarding the expected performance of the acquisition.
Asia-Pacific should use its increasing wealth more productively
Mckinsey and Company
FEBRUARY 1, 2022
More investment in intangible assets will help recalibrate the region's economy, write Jonathan Woetzel and Joydeep Sengupta in Nikkei Asia. .
Richard Stewart OAM appointed Chair of the IVSC Business Valuation Board
IVSC
JULY 14, 2022
He has led the Board’s work on revisions and updates to the International Valuation Standards in 2017, 2020 and 2022, through which global standards for the valuation of business and intangible assets have been greatly enhanced.
Valuation of Goodwill in Mergers and Acquisitions: Approaches, Challenges, and Best Practices
RNC
MARCH 21, 2023
Goodwill is an intangible asset that is difficult to value, and its inclusion in the transaction can significantly impact the purchase price. Goodwill is an intangible asset with no physical lifespan, and its useful life can vary depending on the industry and other factors.
Jamieson Wellness Inc. to Accelerate Growth with Strategic Acquisition in China
Business Wire M&A
NOVEMBER 3, 2022
Jamieson Wellness" or the "Company") (TSX:JWEL) announced today that the Company has reached an agreement to acquire tangible and intangible assets from its distribution partner in China, allowing it to directly operate its sales, marketing and distribution activities in China effective April 1, 2023.
Assets Vs. Expenses - How Do They Affect Business Valuation?
Equilest
MAY 12, 2023
Businesses need to stay updated on the market value of their assets to ensure an accurate reflection of their overall value. Asset-Light Businesses: Asset-light businesses, on the other hand, have a higher proportion of their value tied up in intangible assets such as intellectual property, brand reputation, or human capital.
ESG A Valuation Framework
Value Scope
SEPTEMBER 24, 2020
Will ESG assets be recorded on balance sheets one day soon, just as intangible assets such as goodwill and intellectual property are recorded today? The time has come for ESG to be seen as an asset that can be defined, measured, and valued. Intangible Assets lack physical substance but are not financial assets.
Transcending Value – Liquidation, Monetary, Financial, and Strategic Value
Value Scope
JUNE 2, 2021
The liquation value is simply the FMV without the intangible assets of the business unless certain intangibles such as patents can be separately sold/licensed and utilized by another firm. Now, statistical analysis, behavioral finance, and cultural economics are playing a more frequent role in valuation.
Appraiser Newsroom - Untitled Article
Appraiser Newsroom
FEBRUARY 16, 2022
He has over 30 years of experience in investment banking and valuation, specializing in technology companies, rapidly-growing companies, closely-held businesses, professional practices, and intangible assets. He specializes in the valuations of business enterprises and their intangible assets. from LaSalle University.
Small Business Appraisal - The Better The Data, The Better The Result
BV Specialists
APRIL 26, 2022
Is it important for you to understand the value of certain tangible and intangible assets as part of the appraisal? The business appraiser will rely on your depreciated tangible asset levels unless you can provide recent equipment or real estate fair market reports, which may show considerably higher figures.
Appraisal 81
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What Factors Are To Be Considered While Doing Business Valuation?
RNC
DECEMBER 15, 2022
The Value of the Intangibles. Assets that are not physical or intangible assets are also accounted for in business valuation. Other external factors include the number of potential purchasers interested in the business and your competition in the market regarding similar businesses.
IVSC Expands Global Reach and Expertise with New Appointments to Business Valuation Board
IVSC
FEBRUARY 20, 2023
Business and intangible asset valuation play a critical role in today’s global economy, as these assets often make up the majority of a company’s value. The appointments come as part of the IVSC’s ongoing efforts to broaden the Board’s geographic field of expertise and enhance its collective skillset.
How can I increase the value of my business?
IBG Business
JANUARY 11, 2022
To maximize the fair market value of your business, capitalize on its intangible assets. The academic value is arrived at with a formula based on the firms’ tangible assets, cash flow, industry averages and multiples. In some small businesses there may be no hard assets at all. Develop Key Employees.
IVS Exposure Draft Consultation Feedback Form
IVSC
MAY 12, 2023
(please provide details) Academic Advisor Analyst (please specify, eg, data analyst) Asset Manager Banker Consultant Data Provider Fund Manager Government Employee Investor Rating Agency Regulator Researcher Service Provider Specialist Valuer Other Please provide any further, relevant details (optional): What areas of valuation do you focus on?
Poison Pills in the Shadow of the Law
Reynolds Holding
MARCH 22, 2023
The increase in firm value is especially pronounced for firms with many intangible assets and for which organizational capital is important. Overall, our study shows that PPLs can have a positive impact on the value of firms, especially for innovative firms with more intangible assets.
Dorman Products to Acquire SuperATV, a Leading Supplier to the Powersports Aftermarket
Benzinga
AUGUST 18, 2022
The transaction is expected to be immediately accretive to margins and adjusted diluted earnings per share ("adjusted EPS"), excluding one-time charges and acquisition-related intangible assets amortization. SuperATV generated $211 million in net sales in fiscal 2021.
STOCK vs. ASSET - ALLOCATION OF PURCHASE PRICE
The Mentor Group
MARCH 1, 2022
Purchase of Assets. Buyer must determine market value of each tangible and intangible asset acquired. Particularly important may be the value assigned to identifiable intangible assets (not goodwill) which were not on the Seller’s balance sheet. Value is ascribed to all tangible and intangible assets.
Maximizing Your ROI: How Investing in Small Business Valuation Can Save You Money in the Long Run
Equilest
MAY 14, 2023
The asset-based approach evaluates the company's tangible and intangible assets. While financial statements provide crucial information, they may not capture the full value of intangible assets or potential growth opportunities. A combination of these methods provides a comprehensive valuation.
Thanking our departing board members
IVSC
MARCH 23, 2023
I am most proud of the thought leadership which the board has provided regarding the understanding of intangible assets and goodwill, topics which are attracting more and more attention by various stakeholders. But above all, I value the friendship with fellow members of IVSC boards which I trust will continue in the future.
Enterprise vs. Personal Goodwill: How they differ and affect divorce valuations
Quantive
NOVEMBER 3, 2018
Estimating a value of intangible assets such as goodwill can be highly speculative. This is often a significant point of contention in scenarios involving two parties rallying for a fair market value of a business. We see it all the time in divorce proceedings.
Charting the Future of Valuation: Reflections from EY’s Global Valuation Leader
IVSC
MARCH 23, 2023
Today, around half our work involves valuing intangible assets and intellectual property for both financial reporting and transaction-related purposes. Initially, engagements were heavily weighted towards valuing businesses and shares.
What is Adjusted Book Value?
Equilest
JULY 22, 2022
Book value of equity, also known as theoretical book value, is a valuation process in which a company's total assets are deducted from intangible assets and liabilities. . For example, suppose the company's assets are equal to 1,000,000 USD, whereas the liabilities are equal to 900,000 USD. What is Adjusted Book Value?
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Professional Insights: Christine Sawchuk
IVSC
FEBRUARY 25, 2022
CBV Institute has released a three-part series of video interviews featuring CBV perspectives on the valuation of intangible assets. It’s put a spotlight on matters in which business valuation professionals are intimately involved, such as the valuation of intangible assets.
A time for reflection – Our changing world
IVSC
SEPTEMBER 5, 2022
In a recent Perspectives Paper issued by our Business Valuation Board we referenced the ubiquitous corporate phrase “our people are our most valuable asset” , posing the question; how do you put a value on what is ostensibly an intangible asset? I would recommend reading that paper if you have not done so already.
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