IP VALUATION AS A VALUE – ENHANCEMENT IN CORPORATE MERGERS & ACQUISITIONS (M&A)

It is incontrovertible that business and financial transactions are undertaken for profit-oriented objectives. For instance, assets will be purchased for the cash flows they will ultimately generate; not to decorate the portfolio of the purchaser. Therefore, knowing what an asset is worth and what determines that value is a prerequisite for intelligent decision making i.e. in choosing assets to comprise a portfolio, deciding the appropriate price to pay or receive for an asset, and in making investment and financing choices when running a business

Intellectual property (IP) shares many of the characteristics associated with real and personal property.

For example, intellectual property is an asset, and as such it can be bought, sold, licensed, exchanged, or gratuitously given away like any other form of property

Valuation therefore plays a critical role in the financial investment making decision process. The obvious question then is what is valuation? Valuation refers to the process of ascertaining the inherent worth of an asset which will form the basis of the price a buyer is willing to pay for that asset.

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