Your brand, customer lists, software and know-how can be worth more than every tangible asset combined — yet an internally built brand usually sits on the balance sheet at zero. When you sell, raise finance, bring in a partner, set up an employee share plan or land in a dispute, “worth a lot” is not a number anyone can rely on. What is the defensible figure, and on what basis?
A defensible value for your brand and IP — documented to a basis a buyer, financier, auditor or court can actually rely on.
Where this maps in the law
AASB 138 Intangible Assets — internally generated brands are generally not recognised; acquired intangibles and purchase-price allocations are measured at fair value.
This page is general information only — not personal financial, tax, legal or intellectual-property advice. Any valuation, tax or advisory work is performed under a signed engagement with Local Knowledge Pty Ltd, in accordance with the applicable professional standards. Trademark legal advice is provided by an independent registered trade marks attorney.
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