Specialist valuation of brands, patents, trademarks, goodwill, customer relationships, software, and technology platforms, for IFRS 3 purchase price allocation reconciled to CAS or J-GAAP, State Taxation Administration and National Tax Agency IP transfer pricing, goodwill impairment testing, IP-backed financing, and cross-border China-Japan-UAE IP transactions. CFA Charterholder, IFRS 3 & IVS compliant. Fixed fee from CNY 30,000.
Last updated: September 2026
Chinese technology and manufacturing groups and Japanese industrial and robotics leaders carry significant intangible value in patents, brands, and proprietary technology, much of it never independently valued.
CNIPA and JPO-registered patents valued using Relief-from-Royalty or probabilistic income approaches. OECD-compliant royalty rate benchmarking.
Relief-from-Royalty · Cost ApproachBrand equity and trademark valuations for M&A, IFRS 3 PPA, licensing, and STA/NTA transfer pricing. China/Japan comparables, not generic global benchmarks.
RFR · Royalty Rate BenchmarkingCustomer lists, contracts, and relationships valued using MPEEM, the standard IFRS 3 approach for the primary intangible in most acquisitions.
MPEEM · IFRS 3Developed technology, proprietary manufacturing processes, robotics, and software platform valuations for acquisition pricing, IFRS 3 PPA, and IP transfer pricing.
RFR · Cost ApproachMandatory following any business acquisition. Allocates purchase price to all identifiable acquired intangibles at fair value, reconciled to CAS or J-GAAP where local statutory filings require it.
IFRS 3 · CAS · J-GAAP · Big 4 LiaisonIP held between related entities must be priced at arm's length. We prepare OECD-compliant transfer pricing valuations with DEMPE analysis for China's STA and Japan's NTA.
STA · NTA · OECD TPAnnual IAS 36 goodwill impairment testing for China and Japan IFRS reporters, or ASBJ Statement 6 indicator-based testing for J-GAAP filers. CGU recoverable amount analysis.
IAS 36 · ASBJ 6 · Annual ImpairmentChinese and Japanese banks increasingly accept IP as collateral (IP pledge financing / IP-backed lending). We prepare IP valuations documenting income potential, useful life, and liquidation value.
IP Collateral · Lender FormatExpert witness–grade intangible valuations for Chinese court and HKIAC arbitration proceedings, and TSE-related fairness opinions for Japanese listed-company transactions.
Expert Witness · HKIAC · TSEValuation of franchise rights, agreements, and brand equity for acquisitions, royalty negotiations, and dispute resolution, common across China and Japan retail and F&B networks.
Franchise Rights · Royalty BenchmarkingValuation of non-compete agreements for IFRS 3 PPA. Required when an acquisition includes founder lock-up or key employee restrictions.
IFRS 3 · Non-Compete · PPAProprietary processes, formulations, and undisclosed technical information valued for PPA, licensing, and transfer pricing.
IAS 38 · Trade Secrets · Know-HowWe select the method that produces the most reliable evidence, not the most convenient. For most intangibles, we apply two methods and reconcile.
Estimates value as the present value of royalty payments the owner avoids by owning rather than licensing the asset. The primary method for brands, patents, and trademarks.
Attributes a stream of earnings to the subject intangible after charging for contributory asset returns. The standard IFRS 3 approach for customer relationships.
Estimates value based on what it would cost to recreate the asset from scratch, adjusted for obsolescence. Used for software, assembled workforce, and early-stage IP.
We publish our fees because most IP valuation firms don't. Every engagement starts with a fixed-scope proposal, no hourly billing, no scope creep.
One intangible class, one primary method.
Multiple intangible classes, full auditor liaison.
OECD-compliant, STA/NTA-ready documentation.
IAS 36 / ASBJ 6 analysis, auditor reviewed.
Four steps from first call to auditor-accepted report. No junior hand-offs.
No-obligation call to understand the intangible type, purpose, and timeline. Fixed fee agreed before work begins.
IP documentation, financial data, royalty databases, and comparable transaction data collected via secure data room.
CFA-led RFR, MPEEM, or Cost Approach analysis with OECD-compliant royalty rate benchmarking.
IFRS 3-compliant report, reconciled to CAS or J-GAAP, within agreed timeline. Direct engagement with Big 4 auditors and STA/NTA-ready documentation included.
Corvian completed our full IFRS 3 PPA, reconciled to CAS, within 5 weeks of signing. The brand and technology valuations were accepted by our Big 4 auditors without a single material comment.
We needed a defensible patent valuation for an NTA transfer pricing filing. Corvian produced an OECD-compliant royalty rate analysis with full DEMPE documentation, accepted without challenge.
We use Corvian for annual IAS 36 goodwill impairment testing across our China and Japan subsidiaries. The analysis is rigorous, auditor-ready, and delivered on time every year.
These are not optional, each situation creates a compliance or commercial obligation for an independent intangible asset valuation.
| Trigger | Standard / Authority | What We Deliver |
|---|---|---|
| Business acquisition (M&A) | IFRS 3 / CAS / J-GAAP (ASBJ 21) | Full PPA, all identifiable intangibles at fair value, auditor liaison |
| Annual goodwill review | IAS 36 / ASBJ Statement 6 | CGU impairment test, recoverable amount vs carrying value |
| IP between related group entities | STA (China) / NTA (Japan) | Arm's-length royalty rate or transfer price, DEMPE analysis, documentation |
| IP licensing or royalty negotiation | Commercial | Independent royalty rate opinion, benchmarked to comparable licences |
| IP as loan collateral | China/Japan Bank / IVS | Lender-format IP valuation, income, useful life, liquidation value |
| MOFCOM-approved inbound FDI (China) | MOFCOM / SAFE | Independent IP valuation supporting FDI pricing and SAFE registration |
| TSE-listed related-party transaction (Japan) | FSA / TSE | Independent fairness opinion incorporating intangible asset value |
| Shareholder / partner dispute | HKIAC / Japanese Courts | Expert witness–grade intangible valuation, court-ready report |
| Cross-border M&A, GCC or APAC acquirer | IFRS 3 / IAS 38 | PPA and intangible valuation for international acquirers of China/Japan assets |
| Acquired in-process R&D from tech/robotics M&A | IFRS 3 | IPR&D fair value at acquisition date, mandatory separate recognition |
A comparison of intangible asset and IP valuation service providers serving Chinese and Japanese companies, benchmarked on credentials, delivery, pricing, and coverage.
| # | Firm | Credentials | Delivery | Pricing | Cross-Border UAE/GCC |
|---|---|---|---|---|---|
| 1 | Corvian Advisory China · Japan · Dubai, UAE · GCC · APAC |
CFA · CA · ACCA · Big 4 Trained | 3–6 Weeks PPA | Fixed & Transparent | Full Coverage |
| 2 | Global Top-Tier Advisory Firms Big 4 & international networks – China/Japan |
Institutional – varies by team | 6–12 Weeks | Premium+++ | Global |
| 3 | Mid-Tier Advisory Firms Accounting-led networks – China/Japan offices |
CPA / JICPA – varies | 4–8 Weeks | High | Limited GCC |
| 4 | Global IP Specialist Boutiques CFA-led, IP-focused firms |
Strong – senior led | 6–10 Weeks | Very High | No GCC focus |
Rankings based on: CFA/CA/JICPA credentials, IFRS 3 PPA delivery time, pricing accessibility, China/Japan/GCC/APAC coverage, and senior-level delivery. Compiled by Corvian Advisory, September 2026.