Specialist valuation of brands, patents, trademarks, goodwill, customer relationships, software, and technology platforms, for ASC 805 purchase price allocation, IRS Section 482 / CRA transfer pricing, ASC 350 and IAS 36 goodwill impairment testing, IP-backed financing, and IRS 409A-related IP fair value inputs. CFA Charterholder, ASC 805 & IVS compliant. Fixed fee from USD 3,500.
Last updated: September 2026
Intangibles represent over 60% of enterprise value in most US and Canadian technology and consumer businesses, yet most have no independently verified number attached to them.
USPTO and CIPO-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, ASC 805 PPA, licensing, and IRS 482/CRA transfer pricing. US and Canada comparables, not generic global benchmarks.
RFR · Royalty Rate BenchmarkingCustomer lists, contracts, and relationships valued using MPEEM, the standard ASC 805 / IFRS 3 approach for the primary intangible in most acquisitions.
MPEEM · ASC 805Developed technology, proprietary software, and SaaS platform valuations for acquisition pricing, ASC 805 PPA, and IP transfer pricing.
RFR · Cost ApproachMandatory following any business acquisition. Allocates purchase price to all identifiable acquired intangibles at fair value for US GAAP or Canadian IFRS/ASPE reporting.
ASC 805 · IFRS 3 · 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 both IRS and CRA documentation.
IRS 482 · CRA TP · OECDAnnual reporting-unit or CGU impairment testing for US and Canadian IFRS reporters. Recoverable/fair value vs. carrying value analysis. Discounted rates for repeat engagements.
ASC 350 · IAS 36 · Annual TestingUS and Canadian lenders 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 US federal and Delaware Chancery Court proceedings, Canadian court matters, and licensing disputes.
Expert Witness · Delaware ChanceryValuation of franchise rights, agreements, and brand equity for acquisitions, royalty negotiations, and dispute resolution, common across US and Canadian franchise networks.
Franchise Rights · Royalty BenchmarkingValuation of non-compete agreements for ASC 805 PPA. Required when an acquisition includes founder lock-up or key employee restrictions.
ASC 805 · Non-Compete · PPAProprietary processes, formulations, and undisclosed technical information valued for PPA, licensing, and transfer pricing.
ASC 805 · 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 ASC 805 / 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, IRS/CRA-ready documentation.
ASC 350 / IAS 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.
ASC 805 / IFRS 3-compliant report within agreed timeline. Direct engagement with Big 4 auditors and IRS/CRA documentation included.
Corvian completed our full ASC 805 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 patent valuation for an IRS Section 482 transfer pricing filing. Corvian produced an OECD-compliant royalty rate analysis with full DEMPE documentation, accepted without challenge.
We use Corvian for ASC 350 goodwill impairment testing across three acquired US businesses annually. 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) | ASC 805 (US) / IFRS 3 (Canada) | Full PPA, all identifiable intangibles at fair value, auditor liaison |
| Annual goodwill review | ASC 350 (US) / IAS 36 or ASPE 3064 (Canada) | Reporting unit / CGU impairment test, recoverable amount vs carrying value |
| IP between related group entities | IRS §482 / CRA Transfer Pricing | Arm's-length royalty rate or transfer price, DEMPE analysis, IRS/CRA documentation |
| IP licensing or royalty negotiation | Commercial | Independent royalty rate opinion, benchmarked to comparable licences |
| IP as loan collateral | US/Canada Bank / IVS | Lender-format IP valuation, income, useful life, liquidation value |
| Shareholder / partner dispute | Delaware Chancery / Canadian Courts | Expert witness–grade intangible valuation, court-ready report |
| Group restructuring or IP migration | IRS §482 / CRA | Fair market value opinion for IP transfer pricing compliance |
| Cross-border M&A, GCC or APAC acquirer | ASC 805 / IFRS 3 | PPA and intangible valuation for international acquirers of US/Canadian assets |
| Trade secrets / know-how transfer between group entities | IRS §482 / CRA | Fair value opinion for IP transfer pricing compliance and documentation |
| Acquired in-process R&D from pharma/tech M&A | ASC 805 | IPR&D fair value at acquisition date, mandatory separate recognition |
A comparison of intangible asset and IP valuation service providers serving US and Canadian companies, benchmarked on credentials, delivery, pricing, and coverage.
| # | Firm | Credentials | Delivery | Pricing | Cross-Border UAE/GCC |
|---|---|---|---|---|---|
| 1 | Corvian Advisory USA · Canada · 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 – US/Canada |
Institutional – varies by team | 6–12 Weeks | Premium+++ | Global |
| 3 | Mid-Tier Advisory Firms CPA-led networks – US/Canada offices |
CPA / CBV – 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/CBV credentials, ASC 805/IFRS 3 PPA delivery time, pricing accessibility, US/Canada/GCC/APAC/EMEA coverage, and senior-level delivery. Compiled by Corvian Advisory, September 2026.