The Institute of Valuers and Appraisers, Singapore (IVAS) together with the American Society of Appraisers (ASA), Chartered Business Valuators Institute (CBV Institute), and the Royal Institution of Chartered Surveyors (RICS) are conducting a public consultation on proposed intangible asset valuation guidelines (the “Guide”). The Guide is a joint development between the organisations mentioned.
Intangible assets have become increasingly critical to the value of businesses and represent a significant proportion of enterprise value. To support intangible asset commercial and business activities such as licensing, investing and financing, there is a need for credible, consistent and trusted valuation of intangible assets, including intellectual property. The Guide has been developed to provide supplementary best practice guidance and should be read in conjunction with IVS 2025, which set the foundational principles.
