{"id":2972,"date":"2020-12-10T11:26:45","date_gmt":"2020-12-10T16:26:45","guid":{"rendered":"https:\/\/php81.anepsa.com.mx\/?p=2972"},"modified":"2023-11-10T13:34:40","modified_gmt":"2023-11-10T18:34:40","slug":"que-es-valuacion-intangibles","status":"publish","type":"post","link":"https:\/\/php81.anepsa.com.mx\/en\/what-is-intangible-asset-valuation\/","title":{"rendered":"What is intangible asset valuation?"},"content":{"rendered":"<div class=\"inmob\"><div class=\"tinmob\"><h1>What is intangible asset valuation?<\/h1><\/div><\/div>\n\n\n\n<div class=\"inherit-container-width wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"wp-block-group__inner-container\">\n<div class=\"inherit-container-width wp-block-group blogb is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"wp-block-group__inner-container\">\n<figure class=\"wp-block-image aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/12\/Que-es-la-valuacion-de-intangibles-1024x768.png\" alt=\"\" class=\"wp-image-2973\" title=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/12\/Que-es-la-valuacion-de-intangibles-1024x768.png 1024w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/12\/Que-es-la-valuacion-de-intangibles-300x225.png 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/12\/Que-es-la-valuacion-de-intangibles-602x452.png 602w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/12\/Que-es-la-valuacion-de-intangibles-768x576.png 768w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/12\/Que-es-la-valuacion-de-intangibles.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div style=\"height:41px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>content structure <\/h2><nav><ul><li class=\"\"><a href=\"#otro-enfoque-y-fuentes-de-lo-que-es-un-activo-intangible\">Another approach and sources of what is an intangible asset\u00a0<\/a><\/li><li class=\"\"><a href=\"#los-activos-intangibles-en-las-empresas\">Intangible assets in companies<\/a><\/li><li class=\"\"><a href=\"#que-intangibles-valuamos\">What intangibles do we value?<\/a><\/li><li class=\"\"><a href=\"#normas-y-certificaciones\">Standards and Certifications<\/a><\/li><li class=\"\"><a href=\"#links-que-tambien-te-puede-interesar\">Links that may also interest you:<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p>Complies with the Financial Reporting Standards (NIF) issued by the <strong><a href=\"https:\/\/imcp.org.mx\/\" target=\"_blank\" rel=\"noopener\">Mexican Institute of Public Accountants (IMPC<\/a><\/strong>) and the Mexican Financial Reporting Standards Council, AC (CINIF), intangible assets are defined as those that are:<\/p>\n\n\n\n<div class=\"listamedio\"><ul><li>identifiable.<\/li><li>No physical substance.<\/li><li>Used for the production or supply of goods or provision of services <strong>that generate economic benefits.<\/strong><\/li><li>That there is control over the benefits they provide.<\/li><\/ul><\/div>\n\n\n\n<p>In the updated definition, \u201cused for the production or supply of goods or provision of services or for administrative purposes\u201d was discarded and replaced with \u201cnon-monetary assets.\u201d This, in addition to coinciding with the <strong><a href=\"https:\/\/www2.deloitte.com\/content\/dam\/Deloitte\/cr\/Documents\/audit\/documentos\/niif-2019\/NIC%2038%20-%20Activos%20Intangibles.pdf\" target=\"_blank\" rel=\"noopener\">NIC-38<\/a><\/strong>, makes the definition more precise and makes it possible to use a more generic term.\u00a0<\/p>\n\n\n\n<p><em>\u201cThe amortizable amount of an intangible asset should be allocated on a systematic basis over its estimated useful life, unless it has an indefinite life.\u201d<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"otro-enfoque-y-fuentes-de-lo-que-es-un-activo-intangible\">Another approach and sources of what is an intangible asset&nbsp;<\/h2>\n\n\n\n<p>Intangible assets can be bought, sold, licensed and rented and are linked to private property rights, this guarantees a legal basis for their transfer and any transaction related to them.<\/p>\n\n\n\n<p><em>\u201cA non-monetary asset that is manifested by its economic properties. It does not have a physical appearance but grants rights and economic benefits to its owner or to the holder of a share.<\/em><\/p>\n\n\n\n<p>International Valuation Standards Council GN4<\/p>\n\n\n\n<p><em>\u201cNon-physical assets such as franchises, trademarks, patents, intellectual property, goodwill, and contracts that grant rights and privileges, and represent value to the owner.\u201d<\/em><\/p>\n\n\n\n<p><strong><a href=\"https:\/\/us.aicpa.org\/content\/dam\/aicpa\/interestareas\/forensicandvaluation\/membership\/downloadabledocuments\/intl-glossary-of-bv-terms.pdf\" target=\"_blank\" rel=\"noopener\">International Glossary of Business Valuation Terms (IGBT)<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"los-activos-intangibles-en-las-empresas\">Intangible assets in companies<\/h2>\n\n\n\n<p><strong>The valuation and knowledge of intangibles is one of the most important points for the valuation<\/strong>, gives a competitive advantage towards permanence and growth with respect to the sector or competition.<\/p>\n\n\n\n<p><strong>Most companies have more than half the value in their intangibles and have not measured it.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"que-intangibles-valuamos\">What intangibles do we value?<\/h2>\n\n\n\n<p>At ANEPSA we have a team of experts trained to carry out the valuation of intangible assets of all kinds (software, trademarks, patents, etc.), based on National and International Financial Reporting Standards.<\/p>\n\n\n\n<p>Intangible assets are divided into four categories:<\/p>\n\n\n\n<div class=\"listamedio\"><ol><li>market assets<\/li><li>Intellectual Property Assets<\/li><li>Human Assets<\/li><li>Infrastructure Assets<\/li><\/ol><\/div>\n\n\n\n<p>And it is common to find them in:<\/p>\n\n\n\n<div class=\"listamedio\"><ul><li>brands<\/li><li>patents<\/li><li>Industrial Secrets<\/li><li>software<\/li><li>Commercial Credits<\/li><li>Other Intangibles<\/li><\/ul><\/div>\n\n\n\n<p>Depending on the company in question, we propose a series of steps according to Due Diligence and the search diagram for intangibles that are impacting the operational and economic value of the company in order to be able to value and identify them more accurately within the value. this.<\/p>\n\n\n\n<p><strong>Intangibles Valuation Methods<\/strong><\/p>\n\n\n\n<p>The valuation methods that are usually used to give value to intangibles are based on the market itself, however, the valuation requires the measurement of a financial value.<\/p>\n\n\n\n<div class=\"listamedio\"><ul><li>market price method<\/li><li>Income method or (EVA)<\/li><li>Valuation based on market position<\/li><li>Skandia Browser<\/li><li>cost method<\/li><\/ul><\/div>\n\n\n\n<p><strong>Purpose of the Valuation of Intangibles<\/strong><\/p>\n\n\n\n<p>The purposes start and are developed according to the conceptualization of the objective, which may have similar but different motivations when applying a specific model to the valuation itself.<\/p>\n\n\n\n<p>The main purposes of valuing an intangible can be listed in the following:<\/p>\n\n\n\n<div class=\"listamedio\"><ul><li>Accounting: expression and revelation.&nbsp;<\/li><li>Legal: litigation, embargoes, lawsuits, commercial credit and liens.<\/li><li>Transfer prices.<\/li><li>Purchase \u2013 Sale or Transfer of Intangibles.<\/li><li>Intellectual Capital Management.<\/li><li>Financing.<\/li><li>Transaction between related parties.<\/li><li>Determine a real value of the patrimony.<\/li><li>Fusions and acquisitions.<\/li><li>Tax Guarantee.<\/li><li>Goodwill.<\/li><\/ul><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"has-text-align-center\"><strong>A <a href=\"https:\/\/php81.anepsa.com.mx\/en\/intangible-asset-valuation\/\">valuation of intangibles <\/a>It is necessary to know exact values of your assets, this avoids losses and helps to know the depreciation, contact us and we will help you with your appraisals.<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"inherit-container-width wp-block-group has-background is-layout-constrained wp-block-group-is-layout-constrained\" style=\"background-color:#f2f2f2\"><div class=\"wp-block-group__inner-container\">\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"normas-y-certificaciones\">Standards and Certifications<\/h2>\n\n\n\n<p class=\"has-text-align-center\">We follow the corresponding and current regulations. We have the necessary certifications to provide a reliable and comprehensive service.<\/p>\n\n\n\n<div class=\"wp-block-columns algunosclientes is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image aligncenter size-large\"><img decoding=\"async\" width=\"372\" height=\"231\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/10\/ASA.png\" alt=\"\" class=\"wp-image-1783\" title=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/10\/ASA.png 372w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/10\/ASA-300x186.png 300w\" sizes=\"(max-width: 372px) 100vw, 372px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image aligncenter size-large\"><img decoding=\"async\" width=\"395\" height=\"194\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/10\/INDAABIN.png\" alt=\"\" class=\"wp-image-1784\" title=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/10\/INDAABIN.png 395w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/10\/INDAABIN-300x147.png 300w\" sizes=\"(max-width: 395px) 100vw, 395px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"268\" height=\"140\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/10\/NIF-1.png\" alt=\"\" class=\"wp-image-1785\" title=\"\"><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"299\" height=\"140\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/10\/NIIF-2.png\" alt=\"\" class=\"wp-image-1786\" title=\"\"><\/figure>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"inherit-container-width wp-block-group blogb is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"wp-block-group__inner-container\">\n<h3 class=\"wp-block-heading has-text-align-center block_title_per\" id=\"links-que-tambien-te-puede-interesar\"><strong>Links that may interest you:<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-columns sugerencias is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<a class=\"text-center\" href=\"https:\/\/php81.anepsa.com.mx\/en\/real-estate-appraisal\/\"><p>What is a real estate appraisal?<\/p>\n    <img decoding=\"async\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/09\/avaluos_inmobiliarios.png\" alt=\"\" title=\"\"><br>\n    \n<\/a>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<a class=\"text-center\" href=\"https:\/\/php81.anepsa.com.mx\/en\/avaluo-casa\/\"><p>What is a home appraisal?<\/p>\n    <img decoding=\"async\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/09\/avaluos_inmobiliarios.png\" alt=\"\" title=\"\"><br>\n    \n<\/a>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<a class=\"text-center\" href=\"https:\/\/php81.anepsa.com.mx\/en\/expert-appraiser\/\"><p>What is an appraiser?<\/p>\n    <img decoding=\"async\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2020\/10\/perito-valuador.png\" alt=\"\" title=\"\"><br>\n    \n<\/a>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>What is the valuation of intangibles and what is it for? An intangible is an asset that can also be valued, such as a patent, trademark. etc Learn how this type of appraisal is done.<\/p>","protected":false},"author":1,"featured_media":2973,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/2972","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/comments?post=2972"}],"version-history":[{"count":11,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/2972\/revisions"}],"predecessor-version":[{"id":11175,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/2972\/revisions\/11175"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media\/2973"}],"wp:attachment":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media?parent=2972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/categories?post=2972"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/tags?post=2972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}