Specialist valuation of brands, patents, trademarks, goodwill, customer relationships, software, and technology platforms, for SOCPA-endorsed IFRS 3 purchase price allocation, ZATCA and Qatar General Tax Authority transfer pricing, goodwill impairment testing (IAS 36), IP-backed financing, and QFMA-ready fairness opinions. CFA Charterholder, IFRS 3 & IVS compliant. Fixed fee from SAR 20,000.
Last updated: September 2026
Intangibles represent a growing share of enterprise value as Saudi conglomerates diversify under Vision 2030 and Qatar's QFC ecosystem expands, yet most have no independently verified number attached to them.
SAIP and GCC-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 ZATCA/GTA transfer pricing. KSA/Qatar 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 software, and fintech platform valuations for acquisition pricing, IFRS 3 PPA, and IP transfer pricing, including QFC-licensed fintech.
RFR · Cost ApproachMandatory following any business acquisition. Allocates purchase price to all identifiable acquired intangibles at fair value, SOCPA-endorsed IFRS in Saudi Arabia, IFRS in Qatar.
IFRS 3 · SOCPA · 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 ZATCA and Qatar's General Tax Authority.
ZATCA · GTA · OECD TPAnnual IAS 36 goodwill impairment testing for SOCPA and QFMA-regulated IFRS reporters. CGU recoverable amount vs. carrying value analysis.
IAS 36 · Annual Impairment · CGUSaudi and Qatari 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 Saudi court proceedings and QFMA-accepted fairness opinions for QSE-listed related-party transactions.
Expert Witness · QFMA Fairness OpinionValuation of franchise rights, agreements, and brand equity for acquisitions, royalty negotiations, and dispute resolution, common in KSA F&B and retail sectors.
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, ZATCA/GTA-ready documentation.
IAS 36 CGU 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.
SOCPA-endorsed IFRS 3-compliant report within agreed timeline. Direct engagement with Big 4 auditors and ZATCA/QFMA-ready documentation included.
Corvian completed our full IFRS 3 PPA within 5 weeks of signing. The brand and customer relationship valuations were accepted by our auditors and ZATCA-appointed advisors without material comment.
Corvian produced an independent valuation for our QFC-registered fintech's trademark and platform IP ahead of a Series B round. Delivered on schedule, with GCC comparable benchmarking.
We use Corvian for IAS 36 goodwill impairment testing across three acquired Saudi businesses annually. The CGU 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 (SOCPA-Endorsed / Qatar) | Full PPA, all identifiable intangibles at fair value, auditor liaison |
| Annual goodwill review | IAS 36 | CGU impairment test, recoverable amount vs carrying value |
| IP between related group entities | ZATCA TP / GTA / OECD | Arm's-length royalty rate or transfer price, DEMPE analysis, documentation |
| Zakat base calculation (KSA) | ZATCA | Independent intangible asset value supporting Zakat base documentation |
| IP licensing or royalty negotiation | Commercial | Independent royalty rate opinion, benchmarked to comparable licences |
| IP as loan collateral | Saudi/Qatari Bank / IVS | Lender-format IP valuation, income, useful life, liquidation value |
| QSE-listed related-party transaction | QFMA | QFMA-accepted fairness opinion incorporating intangible asset value |
| Shareholder / partner dispute | Saudi Courts / QICCA | Expert witness–grade intangible valuation, court-ready report |
| Cross-border M&A, APAC or EMEA acquirer | IFRS 3 / IAS 38 | PPA and intangible valuation for international acquirers of KSA/Qatar assets |
| Acquired in-process R&D from pharma/tech 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 Saudi and Qatari companies, benchmarked on credentials, delivery, pricing, and coverage.
| # | Firm | Credentials | Delivery | Pricing | Cross-Border UAE/GCC |
|---|---|---|---|---|---|
| 1 | Corvian Advisory Saudi Arabia · Qatar · 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 – KSA/Qatar |
Institutional – varies by team | 6–12 Weeks | Premium+++ | Global |
| 3 | Mid-Tier Advisory Firms Accounting-led networks – KSA/Qatar offices |
SOCPA / 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/ACCA credentials, IFRS 3 PPA delivery time, pricing accessibility, KSA/Qatar/GCC/APAC coverage, and senior-level delivery. Compiled by Corvian Advisory, September 2026.