The value of an Trademark Valuation intellectual property asset is essentially determined by its ability to exclude competitors from a given market. For this purpose! proper valuation of a trademark is essential. While legal right provides exclusivity or the bulk sms spain right to exclude! economic right is based on exclusivity of use! that is! the ability to control the use of an intellectual property asset. For an intellectual property asset! in our case a trademark! to have a quantifiable value! it must:
bring measurable economic benefit to its owner/user.
increase the value of other assets with which it is linked.
In order to take into account the indicators of the value of a trademark! it is necessary to conduct an assessment of the value of the trademark in order to put it on the balance sheet of the intangible assets of the business! and also to establish the market value.
Intellectual Property Management
Leading international companies are moving towards centralizing the ownership and management of intellectual property for operational reasons. Tax implications are taken into account when determining the most effective strategy .
Transfer pricing ! capital gains and tax depreciation in different jurisdictions can significantly affect the attractiveness of alternatives. Experienced firms ensure that the ownership (both economic and legal) of trademarks in growth markets is in a “sweet spot” before they become valuable.
Financial transfers and transfer pricing mechanisms that are not reliably supported may result in punitive disputes with tax authorities if the intellectual asset is not valued correctly.
Accounting for intangible assets
Intangible portfolio management is an important aspect of intellectual property intellectual property management. Recognition of the growing share of intellectual property assets in the overall market value of a company has prompted a change in the accounting method.
Thus! the community began to account for intellectual property (IP) assets in financial statements. Historically! accounting practices did not recognize the separability of IP assets from other forms of intangible assets and! therefore! IP assets were not included in company balance sheets.
However! the International Accounting Standards Board (IASB) now recognises singapore lead acquired and identifiable intangible assets (i.e. IP assets) and requires that all acquired IP assets be recognised as assets! separately from goodwill! on the balance sheet of the business acquiring the IP assets. Trademark valuation is essential for this purpose.
