Valuation of intellectual property rights
Intangible assets constitute a portion of the company’s assets that have value, but do not have material content. They are used in economic turnover and are capable of generating income.
The need to valuation intangible assets arises in the following most typical cases:
- agreement of purchase and sale of intellectual property rights;
- determination of damages from infringement of intellectual property rights;
- contribution to the authorized capital;
- putting intangible assets on the balance sheet;
- business assessment;
- enterprise privatization;
- enterprise reorganization;
- making amendments in the financial statements.
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