Intangible assets represent rights, relationships or knowledge. These specific characteristics render identification and valuation of intangible assets in practice particularly challenging.

IVC Independent Valuation & Consulting has ample experience in the performance of purchase price allocations under IFRS 3 and the associated identification and valuation of intangible assets. In this context we regularly assess brands, patents, existing customer bases, customer relationships or technologies applying standard valuation methods under consideration of the regulations of  IAS 38 (Intangible Assets) and the requirements of the IDW Standard: Grundsätze zur Bewertung immaterieller Vermögenswerte (Principles of intangible asset valuation, IDW S 5).

Furthermore, we assist you in all matters related to the subsequent measurement of intangible assets. This includes in particular the performance of impairment test under IAS 36 under consideration of the relevant IDW Statement of Position on Accounting: Valuations for the purpose of reflecting business acquisitions and impairment tests under IAS 36 (IDW RS HFA 16).