Company and unquoted share valuation


information systems

Business combinations

Intangible assets acquired after 31 March 2004 now have to be included in the accounts at ‘fair value’ where the provisions of International Financial Reporting Standard 3 apply. IFRS 3 also requires goodwill to be carried in the books at cost less accumulated impairment losses: the systematic amortisation of goodwill is no longer permitted.

Meeting your valuation needs

These intangible assets include brands, licences and trademarks where identification may cause difficulties.

Typically, in valuing the acquired intangible assets of a business entity, it will be necessary to reconcile the total price paid for the business entity to the fair value of the separate assets acquired.

We can help you by

Our valuations use credible, well-accepted methodologies which provide well-documented and well-supported opinions of value.

We have significant experience in the valuation of acquired intangible assets where our opinions of value satisfy the requirements of the tax authorities, the financial reporting authorities and the auditors.

Valuation assistance

Alternatively, we can help you by providing support and assistance to your own staff in


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Angela Hennessey
on +44 (0) 20 8993 8138 or

Contact us

Call 020 8993 8138 for an informal discussion with a valuation specialist or click below for more
information on:

Valuation provisions of IFRS 2 / FRS 20

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Tax valuations

Case study of a valuation for an employee share scheme

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