IFRS 3 Purchase Price Allocation (PPA)
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.
Brand & Trademark Valuation · Dubai, UAE & GCC · CFA-Led · IFRS 3 / IAS 38 Compliant
Brand & Trademark Valuation
in Dubai & UAE
Independent valuation of brands, trademarks, and related IP in the UAE and GCC. Used for M&A (IFRS 3 Purchase Price Allocation), IAS 38 reporting, brand licensing, transfer pricing, and dispute resolution. CFA-led. Fixed fee from AED 15,000.
IFRS 3 & IAS 38 Compliant
CFA Charterholder-Led
Relief-from-Royalty Method
Transfer Pricing Support
Fixed Fee from AED 15,000
· Corvian Advisory FZ-LLC, Dubai, UAE
Common Use Cases
Brand and trademark value is often one of the largest unrecorded assets on a UAE company's balance sheet. Here are the situations where that value needs to be formally established.
M&A Transactions
Establishing the standalone value of a brand during a merger or acquisition — either to support the purchase price in negotiations or to allocate value between intangible and tangible assets in the deal.
Brand Licensing & Franchising
Establishing a defensible royalty rate for brand licensing agreements — intra-group (transfer pricing) or third-party franchise agreements. Required under UAE CT rules for related-party transactions.
Transfer Pricing Compliance
When a UAE entity charges royalties to or from related entities in other jurisdictions, the rate must be arm's length. We determine the arm's length royalty rate for brand and trademark licences under UAE CT transfer pricing rules.
IAS 38 Financial Reporting
Internally generated brands are generally not recognised under IAS 38, but acquired brands must be measured at fair value. Annual impairment testing may also require updated valuations to support continued recognition.
Dispute Resolution
Brand valuation expert reports for trademark infringement damages, shareholder disputes involving brand-intensive businesses, and commercial arbitration in DIFC, ADGM, and DIAC proceedings.
How We Value Brands
Brand value is a function of the economic benefit the brand delivers to its owner — measured through the premium pricing it commands, the royalties it would earn, or the costs avoided by owning it. We apply recognised IVSC and IFRS-aligned methods.
Primary Method (IFRS Preferred)
Relief-from-Royalty
Calculates the present value of royalties the business avoids paying by owning the brand, rather than licensing it. Royalty rates are benchmarked against comparable licensing agreements in the relevant industry and geography. This is the most widely accepted method for IFRS 3 PPA and IAS 38 purposes and is accepted by Big 4 audit firms in the UAE.
Market & Income Approach
Brand Premium / Excess Earnings
Quantifies the incremental revenue or margin the branded product generates compared to an equivalent generic or unbranded alternative. Useful as a cross-check or in sectors where royalty rate benchmarks are limited — common in UAE-specific hospitality, retail, and consumer goods sectors.
Cost Approach
Historical Cost / Replacement Cost
Estimates the cost to recreate or replace the brand from scratch — including marketing spend, time to build awareness, and legal registration. Typically used as a floor value or in cases where the brand has limited revenue history. Less common for M&A and IFRS purposes, but relevant for early-stage brand disputes.
Brand & Trademark Valuation FAQs
What is brand valuation and when do you need it in the UAE?
Brand valuation is an independent assessment of the economic value of a brand or trademark as a standalone intangible asset. You need it for M&A transactions where the brand is a significant part of deal value, IFRS 3 PPA after an acquisition, IAS 38 intangible asset reporting, brand licensing (establishing royalty rates), UAE CT transfer pricing compliance, dispute resolution involving brand ownership or infringement, and regulatory filings.
What methods are used in brand and trademark valuation?
The three main approaches are: Relief-from-Royalty (calculates the royalties the business avoids by owning the brand — the most widely accepted IFRS method), Income/Brand Premium (measures incremental revenue or margin attributable to the brand), and Cost Approach (estimates what it costs to recreate the brand). For M&A and IFRS 3 PPA purposes, the relief-from-royalty method is strongly preferred because it produces a directly observable economic value tied to market royalty rates.
How does brand valuation work for IFRS 3 Purchase Price Allocation?
After a business acquisition, IFRS 3 requires the acquirer to identify and measure all acquired intangible assets at fair value at the acquisition date. Brands and trademarks are almost always separately identifiable under IAS 38 and must be valued independently. Corvian Advisory performs IFRS 3 PPA brand valuations as part of post-acquisition accounting — coordinating directly with the acquirer's Big 4 audit team and preparing a valuation report that satisfies audit firm requirements.
Can a brand valuation be used for transfer pricing in the UAE?
Yes. When a UAE entity licenses a brand to a related entity in another jurisdiction, the royalty rate must be at arm's length under UAE CT transfer pricing rules. An independent brand valuation establishes the arm's length royalty rate — or the value of the intangible being transferred — supporting compliance with the UAE FTA and the corresponding jurisdiction's tax authority.
How much does brand or trademark valuation cost in the UAE?
Brand and trademark valuations at Corvian Advisory start from AED 15,000 for focused single-brand assessments. Multi-brand portfolios, complex licensing structures, or IFRS 3 PPA engagements covering multiple intangible assets range from AED 25,000 to AED 80,000. All fees are fixed and agreed before engagement starts — no hourly billing.
Need an Independent Brand or Trademark Valuation in UAE?
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.