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Assessment of intellectual property value
(Intangible assets)

Intangible assets (exclusive rights to the work, know-how, utility models and industrial designs, trademarks and service marks) - one of the main items of accounting, which determine the value and liquidity of both innovative and traditional businesses.

Intangibles can be divided into three classes:

1. Intellectual property, which, in accordance with Art. 138 of the Civil Code recognizes the exclusive right of a citizen or legal person to the results of intellectual activity and equated means of individualization, individualization of products, works or services

2. Property rights, by which the right to use land, natural resources, water bodies is meant. The confirmation of these rights is a lease, license, etc

3. The company's business reputation (goodwill).

Evaluation of goodwill (goodwill) is to determine the combination of those elements of the business or personal qualities that encourage customers to apply to the company that brings the company profits in excess of the required to obtain a reasonable return on all other assets of the company.

The main objectives of the valuation of intellectual property:

  • Statement on accounting (merger of enterprises, production of new products)
  • Valuation for the purposes of IFRS (International Financial Reporting Standards)
  • Tax optimization

Factors affecting the value of intellectual property:

  • The idea of ​​quality, level and scope of scientific and technological development
  • The possibility of commercial use
  • The amount of capital required for commercial use (for acquisition or disposition fees, production, sales of goods established on the basis of intellectual property)
  • The existence of a market of intellectual property or goods, the demand - supply
  • Estimated income / yield
  • Legal protection (type, time, the area of ​​its distribution)
We have extensive experience in valuation of trademarks, copyrights, patents, inventions and other intellectual property.

The cost of intellectual property valuation services

Cost of services for the evaluation of intellectual property and the timing of their implementation are determined individually for each customer, as each valued intellectual property involves a different volume of work and the time needed to carry them out.