The valuation of intangibles in Colombia can be a complex process and require the assistance of experts in the field. In Colombia, a certified appraiser is required before the Open Registry of Appraisers – RAA.
Below are some possible ways of valuing intangibles in Colombia:
- Income-based valuation: This technique uses the income that is expected to be generated through intangibles in the future to determine their present value. For this, techniques such as the discounted cash flow (DCF) are used, which calculates the present value of future cash flows.
- Market-based valuation: This technique is based on comparing the prices of similar intangibles that have recently been sold on the market. Typically, sales prices of similar intangible assets that have been sold in a recent period are compared.
- Cost-based valuation: This technique uses the cost necessary to replace or replicate the intangibles. In other words, the production cost of a similar intangible asset is valued.
It is important to remember that the valuation of intangibles can be a subjective task and will depend on the perception of both the owners and potential buyers. In addition, intangibles are constantly evolving, which requires a periodic update of their value.
At Tm Tamayo we have appraisers registered in the Open Registry of Appraisers – RAA, who will apply the appropriate appraisal technique for accounting or investment recognition; either in valuation of fixed assets or valuation of intangibles.