Specialist valuation of brands, patents, trademarks, goodwill, customer relationships, software, and technology platforms, for Ind AS 103 / SFRS(I) 3 purchase price allocation, Rule 11UA and RBI FEMA-linked IP valuation, goodwill impairment testing, IP-backed financing, and cross-border India-Singapore-UAE IP transfer pricing. CFA Charterholder, Ind AS & IVS compliant. Fixed fee from INR 3,50,000.
Last updated: September 2026
Intangibles represent over half of enterprise value in most Indian and Singapore technology and consumer businesses, yet most have no independently verified number attached to them.
Indian Patent Office and IPOS-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, Ind AS 103 / SFRS(I) 3 PPA, licensing, and cross-border transfer pricing. India/Singapore comparables, not generic global benchmarks.
RFR · Royalty Rate BenchmarkingCustomer lists, contracts, and relationships valued using MPEEM, the standard Ind AS 103 / SFRS(I) 3 approach for the primary intangible in most acquisitions.
MPEEM · Ind AS 103Developed technology, proprietary software, and SaaS platform valuations for acquisition pricing, PPA, and IP transfer pricing across India's and Singapore's tech corridors.
RFR · Cost ApproachMandatory following any business combination. Allocates purchase price to all identifiable acquired intangibles at fair value for Indian Ind AS or Singapore SFRS(I) reporting.
Ind AS 103 · SFRS(I) 3 · Big 4 LiaisonIP held between related entities must be priced at arm's length. We prepare Rule 11UA, RBI FEMA, and OECD-compliant transfer pricing valuations with DEMPE analysis.
Rule 11UA · RBI FEMA · OECDAnnual Ind AS 36 / SFRS(I) 1-36 goodwill impairment testing. CGU recoverable amount vs. carrying value analysis. Discounted rates for repeat engagements.
Ind AS 36 · Annual Impairment · CGUIndian and Singapore banks increasingly accept IP as collateral. We prepare IP valuations documenting income potential, useful life, and liquidation value.
IP Collateral · Lender FormatExpert witness–grade intangible valuations for Indian court proceedings, SIAC arbitration, and licensing disputes across GCC and EMEA.
Expert Witness · SIAC · IBBIValuation of franchise rights, agreements, and brand equity for acquisitions, royalty negotiations, and dispute resolution.
Franchise Rights · Royalty BenchmarkingValuation of non-compete agreements for Ind AS 103 / SFRS(I) 3 PPA. Required when an acquisition includes founder lock-up or key employee restrictions.
Ind AS 103 · Non-Compete · PPAProprietary processes, formulations, and undisclosed technical information valued for PPA, licensing, and transfer pricing.
Ind AS 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 Ind AS 103 / SFRS(I) 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, tax authority-ready documentation.
Ind AS 36 / SFRS(I) 1-36 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.
Ind AS 103 / SFRS(I) 3-compliant report within agreed timeline. Direct engagement with Big 4 auditors and Rule 11UA/ACRA-ready documentation included.
Corvian completed our full Ind AS 103 PPA within 5 weeks of signing. The brand and customer relationship valuations were accepted by our Big 4 auditors without a single material comment.
We needed a defensible IP valuation for a Rule 11UA cross-border share transfer. Corvian produced OECD-compliant documentation that Indian tax authorities accepted without challenge.
We use Corvian for SFRS(I) goodwill impairment testing across three acquired Singapore businesses annually. The analysis is rigorous, ACRA-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) | Ind AS 103 / SFRS(I) 3 | Full PPA, all identifiable intangibles at fair value, auditor liaison |
| Annual goodwill review | Ind AS 36 / SFRS(I) 1-36 | CGU impairment test, recoverable amount vs carrying value |
| Cross-border share transfer | Rule 11UA / RBI FEMA | Fair market value opinion incorporating underlying IP and goodwill |
| IP between related group entities | OECD TP / IRAS / Indian TP | 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 | India/Singapore Bank / IVS | Lender-format IP valuation, income, useful life, liquidation value |
| Shareholder / partner dispute | IBBI / SIAC Arbitration | Expert witness–grade intangible valuation, court-ready report |
| Group restructuring or IP migration | RBI FEMA / IRAS | Fair market value opinion for IP transfer pricing compliance |
| Cross-border M&A, GCC or EMEA acquirer | Ind AS 103 / SFRS(I) 3 | PPA and intangible valuation for international acquirers of India/SG assets |
| Acquired in-process R&D from pharma/tech M&A | Ind AS 103 | IPR&D fair value at acquisition date, mandatory separate recognition |
A comparison of intangible asset and IP valuation service providers serving Indian and Singapore companies, benchmarked on credentials, delivery, pricing, and coverage.
| # | Firm | Credentials | Delivery | Pricing | Cross-Border UAE/GCC |
|---|---|---|---|---|---|
| 1 | Corvian Advisory India · Singapore · Dubai, UAE · GCC · EMEA |
CFA · CA · ACCA · Big 4 Trained | 3–6 Weeks PPA | Fixed & Transparent | Full Coverage |
| 2 | Global Top-Tier Advisory Firms Big 4 & international networks – India/Singapore |
Institutional – varies by team | 6–12 Weeks | Premium+++ | Global |
| 3 | Mid-Tier Advisory Firms Registered valuer / ACRA-linked networks |
IBBI / CPA – 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/IBBI credentials, Ind AS 103/SFRS(I) 3 PPA delivery time, pricing accessibility, India/Singapore/GCC/EMEA coverage, and senior-level delivery. Compiled by Corvian Advisory, September 2026.