At Aurys, our specialised teams handle the valuation of your intangible assets with rigour and expertise. Thanks to our methodical approach and our in-depth knowledge of current accounting standards, we offer you an accurate and reliable valuation of your intangible assets.

The valuation of intangible assets shall be carried out in accordance with the transfer pricing principles of the OECD.

Having Aurys value your intangible assets provides you with valuable information for decision-making, managing your intangible assets and valuing your business. We support you throughout the assessment process, providing you with personalised advice and strategic recommendations to optimise the management of your intangible assets.

The value of an intangible asset is the economic value of the future benefits it provides to its holder.

Different methods can be implemented depending on the valuation context, the characteristics of the asset (recent / internally developed, etc.) and the information available:

Market rate-based royalty method;

Excess profit method based on results specifically attributable to the asset;

Cost method (historical or alternate)

The intangible asset

An intangible or intangible asset is an asset that is not physical in nature, that is, it cannot be touched because it does not have a material existence. The intangible asset is a non-monetary asset that is held in a durable manner to carry on the business of the enterprise. Goodwill, websites and software, goodwill, databases, know-how, trademark recognition and intellectual property, such as patents, trademarks and copyrights, are all intangible assets.

An asset shall be considered intangible if it meets the following conditions:

  • Be clearly identifiable, i.e. separable from a legal person;
  • Owned and controlled by the enterprise;
  • Reliably evaluated according to specific evaluation methods;
  • Delivering short- and long-term economic benefits to the business.

Intangible assets fall into six distinct classes:

  1. The establishment costs
  2. Research and development costs
  3. Similar concessions and rights, patents, licences, trademarks, processes, software, rights and similar values
  4. The lease rights
  5. Trade funds
  6. Other intangible assets such as goodwill

Aurys ensures accurate valuation of your intangible assets, conducted by qualified accounting and financial experts. We are at your disposal to discuss our valuation services of intangible assets and to support you in optimising the valuation of your company.


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