Rigorous valuation of brands, trademarks, and related IP in the UAE and GCC. Used for M&A (IFRS 3 PPA), IAS 38 reporting, brand licensing, transfer pricing, and dispute resolution. CFA-led. Fixed fee from AED 15,000.
Brand and trademark valuation determines the fair market value of a brand or trademark, most often using Relief-from-Royalty, the method preferred under IFRS. It is required for IFRS 3 purchase price allocation after an acquisition, IAS 38 financial reporting, brand licensing and franchise royalty rates, UAE CT transfer pricing on intra-group brand charges, and trademark infringement or dispute proceedings. Corvian Advisory delivers IFRS 3 and IAS 38-compliant reports from AED 15,000, in 2–4 weeks.
Last updated: June 2026 · Corvian Advisory, Dubai, UAE
Brand and trademark value is often one of the largest unrecorded assets on a UAE company's balance sheet.
After acquiring a business, IFRS 3 requires you to identify and value all acquired intangibles including brands and trademarks at fair value. We deliver PPA-ready brand valuations accepted by Big 4 audit teams.
Establishing the standalone value of a brand during a merger or acquisition, to support the purchase price or allocate value between intangible and tangible assets.
Establishing a defensible royalty rate for licensing agreements, intra-group (transfer pricing) or third-party franchise agreements. Required under UAE CT rules.
When a UAE entity charges royalties to or from related entities in other jurisdictions, the rate must be arm's length under UAE CT transfer pricing rules.
Internally generated brands are generally not recognised under IAS 38, but acquired brands must be measured at fair value. Annual impairment testing may require updated valuations.
Brand valuation expert reports for trademark infringement damages, shareholder disputes involving brand-intensive businesses, and commercial arbitration in DIFC, ADGM, and DIAC.
Brand value is a function of the economic benefit the brand delivers, premium pricing, royalties it would earn, or costs avoided by owning it.
Calculates the present value of royalties the business avoids paying by owning the brand, rather than licensing it. Benchmarked against comparable licensing agreements. Accepted by Big 4 audit firms in the UAE.
Quantifies the incremental revenue or margin the branded product generates compared to an unbranded alternative. Useful as a cross-check in hospitality, retail, and consumer goods sectors.
Estimates the cost to recreate or replace the brand from scratch, marketing spend, time to build awareness, legal registration. Used as a floor value or for early-stage brand disputes.
| Input | What It Measures | Typical Evidence We Use |
|---|---|---|
| Royalty rate | What an arm's length licensee would pay to use the brand, usually a percentage of revenue | Comparable licence agreements from royalty databases, screened by sector, territory, and exclusivity |
| Branded revenue base | The revenue genuinely attributable to the brand, not the whole company by default | Revenue segmentation by product line and channel; private-label and commodity revenue excluded |
| Brand strength | Where the brand sits within the plausible royalty range for its sector | Scoring across awareness, loyalty, price premium, market share trend, and legal protection depth |
| Remaining useful life | How long the brand will keep generating economic benefit, finite or indefinite | Trademark registration status (UAE Ministry of Economy, WIPO), renewal history, category dynamics |
| Discount rate & tax | Risk of the royalty stream and the tax amortisation benefit where applicable | WACC-anchored rate with asset-specific premium; UAE CT (9%) reflected in post-tax cash flows |
In the GCC, brand valuations are increasingly commissioned for franchising negotiations, licensing into Saudi Arabia, related-party brand transfers under UAE CT transfer pricing rules, and IFRS 3 allocations after acquisitions. Each purpose changes the standard of value and the depth of documentation required.
Fixed-fee, IFRS 3 and IAS 38 compliant brand valuations for M&A, PPA, transfer pricing, and disputes. CFA-led. Delivered in 2–4 weeks.