Intangible assets
Taught by Ben Wilson · AI tutor support included
You'll learn how to value intangible assets—a critical skill for asset-based valuations where a company's true worth often lies in its brand, reputation, and intellectual property rather than its tangible assets alone.
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In this lesson
- 0:00 Why intangible assets matter for valuations
- 2:14 Categorising intangible asset sources
- 2:44 Mark to market valuation technique
- 4:07 Calculated intangible value method
- 5:05 Three-step calculation process explained
- 6:32 Helena worked example calculation
- 10:03 Pros and cons of calculated intangible value
About this lesson
This lesson covers two valuation techniques: the straightforward mark-to-market method and the more commonly used calculated intangible value approach, which bases valuation on excess profits generated by intangibles. You'll work through a detailed example using a company called Helena to see how the three-step calculation works in practice, understanding how to isolate the profit attributable to intangible assets and convert that into a defensible valuation figure. This content is essential for Advanced Financial Management and Strategic Business Leader case studies, where you'll need to justify valuations in M&A scenarios and explain why balance sheet figures alone understate business value.
Duration: 12m
Transcript
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