As the financial, accounting and taxation implications of IP transactions have developed through the years to a level that there are now certain internationally accepted rules affecting valuation methods applicable to different situations, the importance of evaluation remains critical in every transaction. The value of a determined patent does not follow financial rules but depend heavily on the context around such patent, including of course its quality, but also the impact of the protected technology, the competitive environment, the complexity of patent portfolios around products and services, allocation of value in IP bundles, the dynamics of each industry and the specific circumstances of licensors and licensees. All these factors will be discussed in this panel focusing on the key strategic differences between evaluating and valuating and the impact of these activities in monetization and licensing strategies.
In this session several valuation standards and requirements by different jurisdictions will be presented and discussed.
