Protecting its intangible assets with intellectual property is important for the firm, but another important point is the return on investment the firms can wait for. So, do the IP rights have value? Can a firm expect financial benefits from its IP rights? These points will be exposed throughout this module and illustrated with examples.

Estimated duration: 1 hour.

IP, as an intangible asset, has some issues for accountants. That IP is a valuable asset has already been clearly shown in previous modules – indeed for many businesses it is the most valuable asset that they own. It would appear obvious that this valuable asset should be reported in the accounts of the business. However rather surprisingly, this is often not the case; and even if it is reported, there are discussions about the value that should be used. This is why this second module will introduce you with the problems related with IP accounting.

Estimated duration: 1 hour.

IP is often an extremely valuable resource for a lot of companies. This module will examine different approaches can be used during a valuation of IP. However, it's important to understand that there is not a correct or precise value at a time - the value is just the price that someone agrees to pay.

Estimated duration: 1 hour.

This module will concentrate on the application of the income method outlined in a precedent module as a means of valuing intellectual property. Whilst recognising that valuation is not a precise science, nevertheless realistic assumptions applied to a logical model can yield meaningful results.

Estimated duration: 1 hour.

The different means a firm has to exploit its IP rights are exposed in this module. This is the use of these instruments that can also lead to financial benefits. You will find theoretical content illustrated with examples in order to better tackle with IP exploitation means.

Estimated duration: 2 hours.