- Allows the company, owner of patents/designs, to enter the economic value of the patent to increase the company’s net assets, according to the current European indices (IAS38);
- To give increasing importance to immaterial and intangible assets that acquire a completely new function of strategy;
- Not to relegate the value of patents/designs to the mere value of legal protection of intellectual property;
- To assign a new and different economic and financial value to research and development to support the knowledge economy;
- To promote an effective and aware management of any resource, this presupposes an adequate procedure of measurement and valorisation both ex ante and ex post, in order to evaluate the contribution offered by these resources to the creation of value in the company, and in order to offer a more truthful view of the company’s asset value as well as its economic prospects;
- To understand how these assets can be exploited economically and used to finance the company’s activities;
- To redefine the company rating, the certified patent value modifies the qualitative rating concerning that patent in quantitative rating, according to the dictates of the Basel Accords;
- To grant the evaluated and certified patent as a guarantee for access to credit;
- To activate, with greater potential for success, sale and lease back transactions, the latter transaction, to be understood, as a practical alternative to monetization of industrial property assets with respect to sales and / or licensing agreements;
- To encourage fundraising through Crowdfunding platforms, venture capital and / or private-equity transactions;
- To favour the determination of the damage in the actions of judicial protection and to make the defence against counterfeiting more concrete.
CONSCIOUS that the expenses for the skills for the certified assessment fall within the qualified credits for the valorisation of the intangible asset, and therefore, are expenses subject to the tax credit.
CONSCIOUS that the expenses for the skills for the certified assessment fall within the qualified credits for the valorisation of the intangible asset, and therefore, are expenses subject to the tax credit.
IAS 38
The application of the international accounting standards in Europe is aimed at harmonizing the financial disclosures presented by the companies.
Credit cost
Improves the capitalization of the company and positively influences the quantitative rating assigned by the Banks to the company.
Tax credit
The costs relating to the value certification of intangible assets is subjected to tax credit.
Marketing e Comunicazione