Intangible Assets and Intellectual Property

Many organisations require a valuation of their intangible assets and intellectual property (IP). The Corporate Finance Team at Moore Stephens has extensive experience in completing valuations for:

Corporate restructuring to protect Intellectual Property Rights (IPR):

  • forming of limited liability companies to protect IPR;
  • separating IPR from trading companies;
  • setting up new group companies to protect IPR;
  • setting up companies outside group structures to protect IPR; and
  • splitting an existing group to separate trading group companies from IPR protection companies.
Licensing or selling IP:
  • licensing IP to group companies and third parties;
  • intergroup transfers of IP;
  • IP portfolio management; and
  • franchising strategy.
Tax :
  • transfer pricing of IP sales and licensing between group companies;
  • transfer pricing risk assessment and tax planning with regards to Base Erosion and Profit Shifting (BEPS); and
  • valuation of copyright.
Financial Reporting:
  • purchase price allocation under AASB 3 – Business Combinations; and
  • impairment testing under AASB 136 – Impairment of Assets.
IP Securitisation:
  • asset backed funding using IP as collateral; and
  • creation and monitoring of asset backed pension funding partnerships.
Dispute analysis & investigations:
  • IP valuation for determining liability;
  • IP valuation for claim quantification; and
  • IP valuation for divorce.