Avaliação de Ativos Intangíveis EN - SETAPE

Intangible Assets Valuation

By conducting an Intangible Assets Economic Valuation with Setape, you are ensuring that your company’s valuation will be done correctly and accurately.

What are Intangible Assets?

An intangible asset is an identifiable non-monetary asset with no physical substance. Regardless of being accounted for, they have value and can add competitive advantages, as is the case, for example, of a brand, a patent or a copyright.

What is the normative basis for the Intangible Assets Valuation?

The normative basis is Technical Pronouncement CPC 04 [R1], “Intangible Assets”, correlated with International Accounting Standards, IAS 38.

Why conduct an Intangible Assets Valuation?

CPC 04 [R1] establishes when and how an asset can be recognized in the companies’ financial statements.

The first condition is that the asset is identifiable, that is, (a) it is separable, that is, if it can be separated from the entity and sold, transferred, licensed, rented or exchanged, individually or together with a related contract, asset or liability, regardless of the entity’s intended use; or (b) results from contractual rights or other legal rights, regardless of whether those rights are transferable or separable from the entity or other rights and obligations.

In addition, the intangible asset should be recognized only if: (a) it is probable that the expected future economic benefits attributable to the asset will be generated in favor of the entity; and (b) the cost of the asset can be measured reliably.

Not all intangible assets fulfill all of these conditions and, as a result, they cannot always be recognized in companies’ financial statements.

The fair value of intangible assets acquired in a business combination must be recognized by the acquiring company.

Regardless of the accounting record of these assets, there are other situations in which it is necessary to know their value:

  • Purchase or sale of the asset
  • Licensing
  • Assignment in guarantee of contracts

The company may also aim to monitor the value of its intangible assets over time.

How to perform an Intangible Assets Valuation?

CPC 46 – Measurement of Value describes the 3 approaches used to evaluate an intangible asset:

  • Cost approach (how much it would cost to create or reproduce a particular asset, with the same utility and in the same technological stage and in the same state of conservation as the asset valuated);
  • Market approach (how much is paid in the market for a similar asset);
  • Revenue or income approach (what is the present value of the economic benefits that this asset will offer during its existence).

Technical Standards

Setape’s valuations are always carried out with strict observance of all guidelines set by the ABNT Standards – Brazilian Association of Technical Standards and Ibape Nacional – Brazilian Institute of Engineering Valuations and Expertise.

Why hire Setape?

Complete Advisory

The only company that performs all services of valuation of movable and immovable property, urban and rural, valuation of companies, and has support for asset control (fixed assets).

Proven Experience

With 45 years of activities and more than 80,000 services performed, it is the company with the most experience in evaluating the fixed assets market and in economic evaluations.

Qualified Team

It has its own team with more than a hundred professionals from all specialties.

Satisfied Customers

Quality of services proven by its customers

International Coverage

It belongs to the VRG – Valuation Research Group of international valuation companies with service coverage on all continents

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