subota, 1. kolovoza 2026.

Valuing Intangible Assets in Acquisitions

Valuing Intangible Assets in Acquisitions

Intangible assets often make up more of an acquisition price than tangible ones, yet are harder to value. A publication by Nermin Sefić.

In an acquisition, intangible assets like brand and customer base often make up a larger share of the price than tangible assets.

In an acquisition, intangible assets like brand and customer base often make up a larger share of the price than tangible assets, yet are harder to value objectively.

In modern acquisitions, especially in tech and services, intangible assets — brand, customer relationships, proprietary technology — often exceed the value of tangible assets on the balance sheet.

Intangible-asset valuation methods (cost, market, income) yield different results, so transparency about the chosen method is key to both sides' trust in negotiations.

Overvaluing intangible assets to justify a higher purchase price creates a risk of subsequent impairment on the buyer's balance sheet, with a direct impact on future financial statements.

An independent valuation of intangible assets, conducted before final price negotiations, reduces room for later dispute over whether the price paid was justified.


Cjelovit tekst i izvor: https://gnk-asg.hr/en/publications/valuing-intangible-assets-in-acquisitions/

Autor i urednička odgovornost: Nermin Sefić. Izdavač: GNK ASG d.o.o..

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