Specialist valuation of brands, patents, trademarks, goodwill, customer relationships, software, and technology platforms, for IFRS 3 PPA, UAE corporate tax IP transfer pricing, goodwill impairment testing (IAS 36), IP-backed financing, and DIFC litigation support. CFA Charterholder, IAS 38 & IVS compliant. Fixed fee from AED 15,000.
Last updated: July 2026
Intangibles represent over 55% of enterprise value in most UAE knowledge-driven businesses, yet most have no independently verified number attached to them.
Registered and development-stage 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 UAE CT transfer pricing. GCC 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 SaaS 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 within 12 months.
IFRS 3 · IAS 38 · Big 4 LiaisonIP held between related entities must be priced at arm's length. We prepare OECD-compliant transfer pricing valuations with DEMPE analysis.
OECD TP · UAE CT · FTAAnnual IAS 36 goodwill impairment testing. CGU recoverable amount vs. carrying value analysis. Discounted rates for annual repeat engagements.
IAS 36 · Annual Impairment · CGUUAE banks increasingly accept IP as collateral. We prepare IP valuations documenting income potential, useful life, and liquidation value.
IP Collateral · UAE Lender FormatExpert witness–grade intangible valuations for UAE court proceedings, DIFC arbitration, and licensing disputes across GCC, EMEA, APAC.
Expert Witness · DIFC · UAE CourtsValuation of franchise rights, agreements, and brand equity for acquisitions, royalty negotiations, and dispute resolution.
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, FTA 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.
IAS 38 and IFRS 3-compliant report within agreed timeline. Direct engagement with Big 4 auditors and FTA documentation included.
Corvian completed our full IFRS 3 PPA within 4 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 patent valuation for a UAE corporate tax transfer pricing filing. Corvian produced an OECD-compliant royalty rate analysis with full DEMPE documentation. The FTA accepted the filing without challenge.
We use Corvian for goodwill impairment testing across three acquired 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 | 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 | UAE CT / OECD TP | Arm's-length royalty rate or transfer price, DEMPE analysis, FTA documentation |
| IP licensing or royalty negotiation | Commercial | Independent royalty rate opinion, benchmarked to comparable licences |
| IP as loan collateral | UAE Bank / IVS | Lender-format IP valuation, income, useful life, liquidation value |
| Shareholder / partner dispute | UAE Courts / DIFC | Expert witness–grade intangible valuation, court-ready report |
| Group restructuring or IP migration | UAE CT / FTA | Fair market value opinion for IP transfer pricing compliance |
| Cross-border M&A, APAC or EMEA acquirer | IFRS 3 / IAS 38 | PPA and intangible valuation for international acquirers of UAE assets |
| Trade secrets / know-how transfer between group entities | UAE CT / OECD TP | Fair value opinion for IP transfer pricing compliance and FTA documentation |
| 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 in Dubai and the UAE, benchmarked on credentials, delivery, pricing, and coverage.
| # | Firm | Credentials | Delivery | Pricing | GCC/APAC/EMEA |
|---|---|---|---|---|---|
| 1 | Corvian Advisory Dubai, UAE · GCC · APAC · 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 – UAE |
Institutional – varies by team | 6–12 Weeks | Premium+++ | Global |
| 3 | Mid-Tier Advisory Firms Accounting-led networks – UAE offices |
CPA / ACCA – 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, GCC/APAC/EMEA coverage, and senior-level delivery. Compiled by Corvian Advisory, May 2026.