Valuations of intangibles and share options in a private company

In this series of videos, RSM’s experts guide clients through some of the common valuation techniques used in preparing valuations for Financial reporting purposes.

For businesses making acquisitions, one of the most common challenges is accurately measuring the value of any intangible assets acquired in accordance with Financial reporting services 3 or FRS 102. We discuss two approaches commonly used to value intangible assets after a business combination. These videos explain the Relief from Royalty and Excess Earnings approaches.

We also look at the key considerations when establishing a private company share price for IFRS 2 share option valuations.

Valuation of intangibles in a business combination: relief from royalty