News Category: intangibles


Introducing BVR's Benchmarking Intangibles Guide

Valuing intangible business assets can be overwhelming at times. Between the different approaches and the myriad factors that go into each, it’s easy to miss a step. 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. Read more >>

Online global business valuation education from the iiBV, on your schedule and from any location

If you’re looking for global business valuation education—when and where you want it—check out four new e-learning courses from the International Institute of Business Valuers (iiBV) and Business Valuation Resources (BVR). Read more >>

How to document the life for the projection period with respect to noncontractual customer-related intangible assets

Under the new requirements for fair value for financial reporting, valuation experts will be expected to have a certain amount of documentation in their work files. The new requirements are contained in the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential. Regardless of whether you hold the CEIV credential or not, anyone doing fair value for financial reporting should comply with these new rules. Read more >>

20 questions to ask when performing due diligence for an intellectual property valuation

To analyze and come up with a valuation, you need to perform due diligence to uncover the facts related to the intellectual property. In BVR’s Intellectual Property Valuation Case Law Compendium, expert Thomas Wolfrum (Wolfrum Family Law) suggests asking the following questions. Although the context of these questions were originally for a divorce engagement, many of these questions apply to other engagements where intellectual property (IP) is involved. Read more >>

What are the advantages and disadvantages of patents, copyrights, trademarks, and trade secrets?

Empirical evidence suggests that intellectual property (IP) drives a significant portion of the market value of companies today. In Michael Pellegrino’s “Guide to Intellectual Property Valuation,” he presents a set of evergreen due diligence procedures and considerations that practical IP valuation analysts can use today to create credible and defensible IP valuations. One of the most important topics he covers, while fairly basic, is the four types of IP and their advantages and disadvantages. Read more >>

Trademark value snapshot of restaurant brands

Analysis of trademark valuation data for restaurant brands reveals that value multiples depend on the price positioning of a particular brand. Full service, sit-down restaurants generate a higher brand value premium than fast food restaurants. Read more >>

Recent analyses examine extent of intangibles in PPAs

Intangible assets average 30% of the purchase consideration (PC) and goodwill averages 38% of the PC, according to the Houlihan Lokey 2014 Purchase Price Allocation Study. A different analysis of over 6,000 purchase price allocations finds that the ratio of intangible assets to total assets is 72%. This is according to the second edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations. Read more >>

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