In brief
Singapore has launched three key initiatives to strengthen its position as a leading hub for intangible asset management and IP-driven growth:
- The Intangible Asset Valuation Network (IAVN), to strengthen global practices in the valuation of intangible assets such as brands, patents, know-how, software and data
- A new Technical Reference (TR) on Enterprise IA/IP Management announced by IPOS
- A Guidance Note on the Valuation of Intangible Assets (GN-003) issued by the International Institute of Valuers and Analysts of Singapore (IVAS).
In more detail
Launch of the IAVN
While businesses increasingly rely on intangible assets to drive growth, valuation practices remain fragmented across jurisdictions and sectors. Differences in methodologies, evidentiary requirements and market practices can create challenges when businesses seek financing, structure transactions, negotiate licences, manage disputes or report asset values.
The IAVN is a global platform for organisations with complementary expertise to share knowledge, exchange perspectives, and encourage greater international alignment on valuation best practices, while recognising differing legal, regulatory, and commercial contexts.
The IAVN brings together leading organisations across the intellectual property, valuation and innovation ecosystem, including the Intellectual Property Office of Singapore (IPOS), the World Intellectual Property Organization (WIPO), the International Trademark Association (INTA), the International Valuation Standards Council (IVSC), Licensing Executives Society International (LESI) and the International Institute of Valuers and Analysts of Singapore (IVAS).
IAVN aims to address these challenges by serving as a global platform where policymakers, IP professionals, valuation experts, businesses, and other stakeholders can collaborate and share best practices.
More consistent valuation frameworks could support further activity surrounding IP-backed financing, M&A, licensing and technology transfer, tax and transfer pricing, and internal asset management.
Issuance of Technical Reference on Enterprise IA/IP Management
The launch of the IAVN complements the introduction of a new Technical Reference on Enterprise IA/IP Management. The TR provides a structured framework to help enterprises manage intangible assets and IP throughout the business lifecycle, covering identification, documentation, protection, risk management, commercialisation and licensing of IA/IP. It can be applied by organisations of different sizes and sectors.
Issuance of Guidance Note GN-003 by IVAS
Finally, IVAS has issued Guidance Note GN-003, which supplements the International Valuation Standards by providing practical guidance on key focus areas including understanding the characteristics and risk profile of intangible assets, determining whether intangible assets should be valued on a standalone basis or together with other assets, determining hypothetical royalty rates and economic lives, performing sensitivity and corroborative analyses, and enhancing valuation report disclosures.
Key takeaways
Together, these initiatives signal a more structured approach to identifying, managing, and valuing intangible assets. They are relevant not only to IP teams, but also to boards, finance teams, transaction teams, tax functions, investors and lenders assessing the ownership, risk profile and commercial value of intangible assets.
As intangible assets continue to account for a growing share of enterprise value, businesses should expect valuation and IA/IP management considerations to play an increasingly important role in IP strategy, financing and commercial transactions.
Organisations that can clearly identify, manage and demonstrate the value of their intangible assets are likely to be better placed to attract investment, support financing initiatives and unlock commercial value from their innovation portfolios.
Businesses should consider taking the following practical steps:
- Identifying, protecting and maintaining clear records of key intangible assets to support future valuation, financing or transactions
- Preparing for greater valuation scrutiny and leveraging intangible assets more effectively through licensing and commercialisation
- Assigning internal responsibility for IA/IP governance and integrating IA/IP considerations into product development, procurement, collaborations, market entry and transaction planning
- Monitoring emerging valuation guidance from IAVN and other bodies, as these may shape market expectations over time.
The initiatives do not themselves make intangible assets readily financeable or prescribe a single valuation outcome. Their immediate significance lies in promoting stronger governance, more consistent valuation practices and clearer information for commercial and financial decision-making. Businesses that prepare their IA/IP records before a financing, transaction or dispute will generally be better positioned to substantiate ownership, respond to diligence and support the assumptions underlying a valuation.
For more information on how this may affect your business or IP strategy, please reach out to your usual Baker McKenzie contact.
* * * * *
© 2026 Baker & McKenzie. Wong & Leow. All rights reserved. Baker & McKenzie. Wong & Leow is incorporated with limited liability and is a member firm of Baker & McKenzie International, a global law firm with member law firms around the world. In accordance with the common terminology used in professional service organizations, reference to a "principal" means a person who is a partner, or equivalent, in such a law firm. Similarly, reference to an "office" means an office of any such law firm. This may qualify as "Attorney Advertising" requiring notice in some jurisdictions. Prior results do not guarantee a similar outcome.