Intangible Assets and IP

Many organisations require a valuation of their intangible assets and intellectual property (IP). The Corporate Finance Team at Moore Australia has extensive experience in completing valuations for:

Corporate restructuring to protect Intellectual Property Rights (IPR):

• forming of limited liability companies to protect IPR;
• separating IPR from trading companies;
• setting up new group companies to protect IPR;
• setting up companies outside group structures to protect IPR; and
• splitting an existing group to separate trading group companies from IPR protection companies.

Licensing or selling IP:

• licensing IP to group companies and third parties;
• intergroup transfers of IP;
• IP portfolio management; and
• franchising strategy.

Tax :

• transfer pricing of IP sales and licensing between group companies;
• transfer pricing risk assessment and tax planning with regards to Base Erosion and Profit Shifting (BEPS); and
• valuation of copyright.

Financial Reporting:

• purchase price allocation under AASB 3 – Business Combinations; and
• impairment testing under AASB 136 – Impairment of Assets.

IP Securitisation:

• asset backed funding using IP as collateral; and
• creation and monitoring of asset backed pension funding partnerships.

Dispute analysis & investigations:

• IP valuation for determining liability;
• IP valuation for claim quantification; and
• IP valuation for divorce.