Intangible Assets Valuation
The valuation of intangible assets (brands, patents, customer relationships, etc.) is carried out in accordance with the principles applicable to transfer pricing defined by the OECD.
The value of an intangible asset corresponds to the economic value of the future returns that it can generates to the company.
Different methods can be implemented depending on the context of the assessment, the characteristics of the asset (recent / developed internally, etc.) and the available information:
- Royalty fee method based on the market rates
- Excess earnings method based on the results specifically attributable to the asset
- The costs method (historical or replacement values)