Intangible Assets Evaluation

In accounting, intangible goods is the collective term used for material assets that directly and permanently serve the activity of an economic operator or business, and are merchantable. Some types are expense type items that are not recovered within a fiscal year; therefore, accounting regulations permit their being recognised as assets subject to certain circumstances (= capitalisation).

In business life, valuating intellectual wealth and asset portfolios carries critical significance in many cases, e.g. when establishing a company, for company mergers and acquisitions, in preparing business strategy related decisions, and contemplating the filing of legal action (e.g. infringement of patent). SBGK remains at its clients’ disposal for intellectual wealth appraisal, for which it engages third party tax law and accounting experts.



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