Chapter 3

Intangible Assets Business Transaction Due Diligence

The due diligence procedures described in this chapter are distinctive in that they focus exclusively on intangible assets. Any business transaction due diligence team who overlooks or dismisses a target’s intangible assets truly falls short of their responsibilities to provide decision makers with high-quality insight. Most conventional approaches to transaction due diligence fail to comprehensively address the intangible assets in play other than characterizing them in snapshots-in-time value contexts, and seldom, if ever, do due diligence processes provide decision makers with both current and future context about the status, stability, sustainability, vulnerability, contributory ...

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