ICC Handbook on Valuation of Intellectual Property Assets

  • 9 July 2019

This ICC handbook provides a practical overview of the main aspects in IP valuation and serves as a common knowledge base for the different parties involved in the valuation process.

Intellectual property (IP) rights are now widely recognised as valuable assets and frequently play an important role in business strategy and overall corporate value. The valuation of IP assets has consequently grown in importance, as these become a major part of many companies’ value and a driver of important market transactions.

Given the many different aspects of an IP valuation process — such as IP, legal, accounting and tax — it is often challenging for the different professionals involved to approach the process unless they have a common understanding of this subject.

To help businesses navigate this increasingly important area, ICC developed this handbook with the help of a 30-strong group of experts in different domains (such as tax, accountancy, customs, and intellectual property) from 15 countries to ensure a multidisciplinary and international approach.

This handbook addresses the various aspects of the IP valuation process including:

This handbook will be a useful reference tool for both business and valuation professionals, and will facilitate consistent approaches to valuation of intellectual property, which has become an indispensable component of international trade, investment, and economic development.