Intangible asset valuation

Start with brand valuation

Brand Valuation is a useful starting point for exploring a specific kind of intangible asset. This mind map introduces valuation approaches, valuation bases and a hierarchy of inputs. It also refers to IFRS 3, IFRS 13 and fair value. Follow its branches to see how these ideas are presented together, then note any terms you want to look at again.

For a different starting point, look at the mind map on when intangible assets need to be valued. Its topics include company sales, mergers and acquisitions, as well as the sale, purchase or licensing of separable assets.

Compare approaches and contexts

After looking at a mind map, open the flowchart on methods of assessing intangible assets. It includes a cost-based method and discusses costs incurred in relation to the value of a patent. Compare the flowchart's method with the valuation ideas in Brand Valuation. You can record where the resources focus on different questions rather than assuming they follow the same approach.

Valuation of Intangible Assets in Global Operations adds another context. It discusses alliances that involve acquiring part of a company's assets, capacity or knowledge. Another mind map on global operations lists attributes of knowledge types, including separability, formalization and teachability, alongside valuation difficulty. Use these maps together to explore what each emphasizes.

Use the page in your study

Intangible asset valuation is a section of the Non-current and Intangible Assets unit in Accounting and auditing. Use the resources here to focus on valuation within that unit, and return to the unit when you want to place your study in its wider setting.

This page does not list quizzes, so use the mind maps and flowchart to check your understanding instead. After studying a branch or step, cover it and try to explain it in your own words. Then return to the resource and check what you included. Pick another map to continue your study.