Head Office
+44(0)20 8392 0193

Stuart Whitwell
+44(0)77 4703 7824

Thayne Forbes
+44(0)7979 655653


Experts in business and intangible asset valuation

You are here


US GAAP requires companies to fulfil a number of obligations concerning intangible assets. These include recognizing acquired intangible assets and some internally generated intangible assets derived from development expenditure, on the balance sheet. It also requires the recognition of residual goodwill arising from a business combination. Goodwill and intangible assets with indefinite lives also require annual impairment testing.

Intangible Business can value intangible assets in compliance with US GAAP, determining appropriate useful lives, including those which are indefinite, as well as suitable methods of amortization. As well as being experienced in separating identifiable intangible assets from goodwill, we also advise on the determination of the reporting unit - the level at which goodwill must be aggregated for impairment testing. We can carry out these impairment tests and build models for future testing.

In addition, Intangible Business provides supporting documentation to liaise with auditors to ensure acceptance of treatment for audit purposes and advises on disclosure requirements for published financial statements.

Example Cases