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? It would also 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. These points will be exposed throughout this module and illustrated with examples.

Estimated duration: 2 hours.