Singapore University of Social Sciences

Monetising Innovation: Valuation

Monetising Innovation: Valuation (IPM558)

Applications Open: To be confirmed

Applications Close: To be confirmed

Next Available Intake: To be confirmed

Course Types: To be confirmed

Language: English

Duration: 6 months

Fees: To be confirmed

Area of Interest: Management, Business Administration

Schemes: To be confirmed

Funding: To be confirmed

School/Department: School of Business


Synopsis

The valuation of a tangible asset, such as plant, property and equipment, is technically straightforward for a valuer. However, the value of an organisation’s intangible asset, such as a patent or a trade mark, is not as clear-cut. With studies indicating that intangible assets can account for over 80% of company value, IPM558 Monetising Innovation: Valuation delves into how intellectual property (IP) comprises the most valuable class of assets for many organisations. The course aims to equip students with the knowledge and skills to appreciate the purpose and benefits of IP valuation, the accounting basis that supports it and types of IP valuation methodologies. Students will learn how to conduct IP valuation in collaboration with appropriate experts, evaluate considerations according to an organisation’s strategies, and determine the ensuing steps following IP valuation that are aligned to an organisation’s IP strategies.

Level: 5
Credit Units: 5
Presentation Pattern: Every January

Topics

  • Types of IP and Nature of Rights Associated with IP for Valuation
  • Classification of IP According to IAS 38
  • Financial Standards Applicable to Intangible Assets
  • Value of an IP Asset
  • Purpose and Benefits of IP Valuation
  • IP Valuation Approaches
  • Considerations on IP Valuation Approaches
  • Sources of Authority on IP Valuation Approaches
  • Accounting Basis for IP Valuation Approaches
  • Advantages of IP Valuation Approaches
  • Disadvantages of IP Valuation Approaches
  • Post-Valuation Considerations

Learning Outcome

  • Assess the purpose and benefits of IP valuation
  • Prepare an overview of relevant financial standards on intangible assets and accounting
  • Apply the accounting basis that supports an IP valuation method
  • Evaluate considerations for IP valuation to determine the best approach to support an organisation’s strategies
  • Appraise and apply IP valuation approaches in collaboration with appropriate experts to quantify IP relevant to an organisation’s strategies
  • Recommend the relevant next steps aligned to an organisation’s IP strategies
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