Fair value of intellectual property: an options-based valuation of nearly 8,000 intellectual property assets

摘要

Intellectual property (IP), a significant source of intangible value, has been felt by some to be resistant to fair valuation and more amenable to estimations of intrinsic value. With the recently issued Financial Accounting Standards Board guidelines for IP that promote fair valuation, practitioners and clients alike may seek additional methods to determine the fair value of IP quickly and cost effectively. In this study, nearly 8,000 IP assets were valued using TRRU(r) Metrics. The data show a log normal distribution of IP value. Furthermore, the assets valued in this study showed a mean of