Valuation of intangible assets

Valuation of intangible asset is one of the key services offered by “PKF Valuation of Property”. In today’s business landscape, where assets such as intellectual property, brands, and patents significantly impact a company’s value, it is essential to properly assess their worth. Below, we explain what this service includes and why it matters for your business.

What is Valuation of Intangible Asset?

Intangible assets are resources that have no physical form but hold substantial economic value. They include intellectual property (patents, trademarks, copyrights), customer databases, technology, software, and goodwill. Valuation of these assets helps determine their market value and understand how they influence the overall value of the company.

Why Do You Need to Value Intangible Assets?

Valuation of intangible assets is required for a variety of purposes, including strategic planning, accounting, and tax optimization. It supports informed decision-making during mergers and acquisitions, investment attraction, business sales, licensing, and intellectual property protection. An objective valuation also strengthens the company’s competitive position in the market.

Features of Intangible Asset Valuation in Kazakhstan

In Kazakhstan, the valuation of intangible assets has specific characteristics due to legislation and market conditions. Experts at “PKF Valuation of Property” consider legal aspects such as intellectual property protection, as well as the country’s economic environment. Industry-specific factors also play a key role, especially in sectors where intangible assets contribute significantly to value creation.

Advantages of Working with Us as a Member of the PKF Global Network

As part of the PKF Global network, “PKF Valuation of Property” provides access to advanced methodologies and global expertise. We combine international standards with in-depth knowledge of local specifics, enabling us to offer tailored solutions for your business challenges. Our valuation services help you make the most of your intangible assets to achieve strategic goals.

When Is Intangible Asset Valuation Required?

Valuation of intangible assets may be required in the following cases:

• Mergers and acquisitions: to determine the fair value of a company during transactions.
• Attracting investment: to enhance the company’s appeal to investors.
• Licensing and asset sales: to establish the market value of intellectual property.
• Accounting and taxation: to ensure proper reporting and optimize tax obligations.

What Documents Are Required for Intangible Asset Valuation?

The following list is not exhaustive. Additional documents may be requested if necessary:

1. Company background, brief description, and details (full name, legal and physical address, company registration certificates)
2. Company brochure or promotional materials (services, description, clients)
3. Company charter (with all amendments)
4. Information on share issues (type, quantity, etc.), registration certificates, shareholder structure showing holders of more than 5% and the total number of minority shareholders
5. Annual balance sheet for the previous year, and current year balance sheet and profit and loss statement
6. Breakdown of the profit and loss statement as of the valuation date or most recent reporting date, including:
7. Available analysis of direct and indirect costs, variable and fixed costs for the company as a whole and by individual product or service types
8. Advertising budget as of the valuation date and projected marketing expenses for the next 3–5 years

Which Banks Accept Our Intangible Asset Valuation Reports?

Our reports on intangible asset valuation are accepted by all banks in Kazakhstan, including Halyk Bank, Bereke Bank, Forte Bank, Jusan Bank, NurBank, Eurasian Bank, Bank Center Credit, RBK Bank, VTB Bank, as well as major financial institutions such as the Development Bank of Kazakhstan, Eurasian Development Bank, and BV Management.

Valuation of intangible asset is an essential tool for managing and developing your business. If you need to determine the fair value of your intangible assets and gain objective data for strategic decisions, “PKF Valuation of Property” is ready to provide you with professional valuation services. Submit a request for a call, and we will contact you to discuss your case and next steps.