Compare Valuation Methods, Frameworks & Tools

Structured side-by-side analysis to help you choose the right approach for intangible asset valuation, accounting standards, and tools.

Valuation Method

Relief from Royalty vs MPEEM: Which Method to Use

RFR values IP using royalty savings. MPEEM isolates excess earnings from customer assets. When to use each method in PPA and intangible valuation.

Relief from Royalty (RFR) vs Multi-Period Excess Earnings (MPEEM)
Valuation Method

Relief from Royalty vs Cost Approach

Comparing income-based RFR with cost-based valuation for intangible assets. When each method provides the most reliable fair value estimate.

Relief from Royalty (RFR) vs Cost Approach
Valuation Method

DCF vs Market Approach for Intangibles

DCF vs Market Approach for intangible asset valuation. Comparing intrinsic value modelling with market-based benchmarks for fair value measurement.

Discounted Cash Flow (DCF) vs Market Approach
Valuation Method

MPEEM vs With-and-Without Method

Comparing MPEEM and the With-and-Without method for valuing intangible assets. When to isolate excess earnings versus model the absence of an asset.

Multi-Period Excess Earnings (MPEEM) vs With-and-Without Method
Valuation Method

RFR vs MPEEM vs With and Without (W&W)

Three-way comparison of RFR, MPEEM and With & Without — when each method fits, what data you need, and how to defend the choice in PPA and audit.

Relief from Royalty (RFR) vs MPEEM and With and Without
Valuation Method

Income vs Cost Approach for Intangibles

Income Approach vs Cost Approach for intangible assets. When future earnings drive value versus when replacement cost is the better measure.

Income Approach vs Cost Approach
Framework

IFRS 3 vs ASC 805: PPA Standards Compared

Key differences between IFRS 3 and ASC 805 purchase price allocation. Recognition rules, measurement, goodwill, and contingent consideration.

IFRS 3 (Business Combinations) vs ASC 805 (Business Combinations)
Framework

IAS 38 vs ASC 350: Intangible Asset Standards

IAS 38 and ASC 350 treat intangible assets differently. Compare recognition, revaluation, amortisation, and impairment rules side by side.

IAS 38 (Intangible Assets) vs ASC 350 (Intangibles — Goodwill and Other)
Framework

CHS Framework vs IFRS 3 Classification

CHS economic taxonomy vs IFRS 3 accounting classification for intangible assets. Strategic investment analysis versus compliance-driven PPA categories.

Corrado-Hulten-Sichel (CHS) Framework vs IFRS 3 Classification
Framework

Fair Value vs Historical Cost: Intangibles

Fair value vs historical cost for intangible assets. How each measurement basis affects reported values, volatility, and decision-making.

Fair Value Measurement vs Historical Cost Model
Framework

FRS 102 vs IFRS: Intangible Asset Rules

FRS 102 vs IFRS for intangible asset accounting. How UK SMEs and large companies face different rules for recognition, goodwill, and development costs.

FRS 102 (UK GAAP) vs IFRS (International Standards)
Tool Comparison

Opagio Intangibles vs Manual Excel Valuation

Opagio vs spreadsheet-based intangible valuation. Comparing platform automation, consistency, and collaboration with traditional Excel models.

Opagio Intangibles vs Manual Excel Valuation
Tool Comparison

Opagio vs Brand Finance: Approaches Compared

Opagio scores 12 intangible value drivers across your entire business. Brand Finance focuses on brand valuation. Which approach fits your needs.

Opagio Intangibles vs Brand Finance
Tool Comparison

AI-Powered vs Traditional Intangible Valuation

AI-powered vs traditional approaches to intangible asset valuation. How automation, pattern recognition, and machine learning are transforming valuation...

AI-Powered Valuation vs Traditional Manual Valuation
Tool Comparison

Internal Valuation Team vs Platform

Build vs buy for intangible asset valuation capability. Comparing the cost, speed, and quality of an internal team versus a purpose-built platform.

Internal Valuation Team vs Valuation Platform (e.g., Opagio)
Tool Comparison

Qualitative vs Quantitative Assessment

Qualitative vs quantitative approaches to intangible asset assessment. When narrative-based assessment complements or replaces numerical valuation.

Qualitative Assessment vs Quantitative Valuation
Framework

Goodwill vs Identifiable Intangible Assets

Goodwill is the residual; identifiable intangibles are measured separately. IFRS 3 classification rules, amortisation, and impairment differences.

Goodwill vs Identifiable Intangible Assets
Valuation Method

Pre-Tax vs Post-Tax Discount Rates in Valuation

Pre-tax vs post-tax discount rates for intangible asset valuation. How each is derived, when each is required, and how to convert between them.

Pre-Tax Discount Rate vs Post-Tax Discount Rate
Framework

Value in Use vs Fair Value Less Costs of Disposal

Value in Use vs Fair Value Less Costs of Disposal for impairment testing under IAS 36. When each measure produces the higher recoverable amount and how ...

Value in Use (VIU) vs Fair Value Less Costs of Disposal (FVLCD)
Valuation Method

Greenfield vs Brownfield Valuation Approach

Greenfield vs Brownfield valuation approaches for intangible assets. How starting from zero versus starting with existing assets changes the valuation o...

Greenfield Approach vs Brownfield Approach
Valuation Method

Reproduction vs Replacement Cost Approach

Reproduction cost vs replacement cost for intangible asset valuation. When to replicate the exact asset versus create a functional equivalent, and how e...

Direct Cost (Reproduction) vs Indirect Cost (Replacement)
Framework

IFRS vs US GAAP Goodwill Impairment Testing

IFRS vs US GAAP goodwill impairment testing. Comparing the IAS 36 recoverable amount approach with the ASC 350 quantitative test — methodology, triggers...

IFRS (IAS 36) Goodwill Impairment vs US GAAP (ASC 350) Goodwill Impairment
Tool Comparison

IP-Backed vs Traditional Asset-Based Lending

Traditional ABL uses physical collateral. IP-backed lending accepts patents, software, and data. Comparison of criteria, rates, and availability.

IP-Backed Lending vs Traditional Asset-Backed Lending
Tool Comparison

Build vs Buy: Valuation Team or Platform

Building an internal valuation team vs buying a platform like Opagio. Comparing total cost of ownership, time to capability, scalability, and quality fo...

Build: Internal Valuation Team vs Buy: Valuation Platform (e.g., Opagio)
Valuation Method

Single Method vs Multi-Method Valuation Approach

Single method vs multi-method approach for intangible asset valuation. When one method is sufficient versus when cross-checking with multiple methods pr...

Single Valuation Method vs Multi-Method Approach
Framework

IAS 38 vs FRS 102 Section 18: Compared

IAS 38 vs FRS 102 Section 18 for intangible assets. How full IFRS and UK GAAP differ on recognition, development capitalisation, revaluation, amortisati...

IAS 38 (IFRS) vs FRS 102 Section 18 (UK GAAP)
Tool Comparison

Patent vs Brand vs Data as Collateral

Comparing the three major intangible asset classes as loan collateral: patents, brands, and data assets. Collateral suitability, LTV ratios, legal requi...

Patent Collateral vs Brand Collateral
Tool Comparison

Traditional ABL vs Intangible ABL

Comparing traditional asset-backed lending (property, equipment, receivables) with intangible asset-backed lending (IP, brand, data, customer relationsh...

Traditional ABL vs Intangible ABL
Tool Comparison

Opagio Intangibles vs Manual Spreadsheet Valuation

Opagio Intangibles vs manual spreadsheet valuation for intangible assets. Comparing time to value, accuracy, audit trails, cost, and scalability.

Opagio Intangibles vs Manual Spreadsheet Valuation
Tool Comparison

Opagio vs Big Four Consulting Firms

Opagio Intangibles vs Big Four and specialist consulting firms for intangible asset valuation. Comparing cost, turnaround, methodology transparency.

Opagio Intangibles vs Big Four / Specialist Consulting Firms
Tool Comparison

DIY vs Platform-Assisted Valuation

DIY intangible asset valuation vs platform-assisted approaches. Comparing knowledge requirements, time investment, consistency, methodology rigour, and ...

DIY Intangible Asset Valuation vs Platform-Assisted Valuation (Opagio)
Tool Comparison

Annual vs Continuous Asset Monitoring

Annual vs continuous intangible asset valuation. Comparing responsiveness to changes, cost efficiency, board reporting, trend detection, and impairment ...

Annual Point-in-Time Valuation vs Continuous Intangible Asset Monitoring
Tool Comparison

In-House vs Outsourced Valuation

In-house valuation team vs outsourced valuation combined with Opagio Intangibles. Comparing fixed costs, expertise breadth, independence, scalability, ...

In-House Valuation Team vs Outsourced Valuation + Opagio Intangibles
Tool Comparison

Scorecard vs Financial Valuation

Qualitative scorecard vs quantitative financial valuation for intangible assets. Comparing precision, investor credibility, data requirements, speed, an...

Qualitative Assessment (Scorecard / Ranking) vs Quantitative Valuation (Financial Models)
Valuation Method

Royalty Rate vs Discount Rate in RFR

Royalty rate vs discount rate — what each represents, where each sits in the RFR model, how each is sourced, and the audit tests that govern them.

Royalty Rate vs Discount Rate
Framework

Intangibles vs Goodwill on the Balance Sheet

Identifiable intangibles vs goodwill — what each line means, how they are recognised under IFRS 3 and FRS 102, and how amortisation and impairment differ.

Identifiable Intangible Assets vs Goodwill
Framework

IFRS 3 vs IFRS 13 vs IAS 38

IFRS 3 vs IFRS 13 vs IAS 38 — what each standard covers, where the boundaries lie, and how the three interact through an intangible's lifecycle.

IFRS 3 (Business Combinations) vs IFRS 13 (Fair Value) and IAS 38 (Intangible Assets)
Tool Comparison

Opagio vs Inngot — Platforms Compared

Opagio vs Inngot — two UK intangible asset platforms compared on scope, methodology, IP-lending readiness, and when each platform is the right fit.

Opagio vs Inngot
Framework

Intangible Asset vs Intellectual Property

Intangible asset vs intellectual property — what each term means, where they overlap, and why the distinction matters for founders and investors.

Intangible Asset vs Intellectual Property
Framework

Fair Value vs Market Value (Intangibles)

Fair value vs market value for intangibles — what each means under IFRS 13 and IVS, when they converge, and which to use for PPA, M&A, and tax.

Fair Value (IFRS 13 / ASC 820) vs Market Value (IVS)
Framework

Book Value vs Intangible Value — Why They Diverge

Book value vs intangible value — why book understates enterprise value, what the balance sheet hides, and how UK CFOs explain the gap to investors.

Book Value vs Intangible Value
Framework

Enterprise Value vs Intangible Value

Enterprise value vs intangible value — what each measures, how they relate, and how PE and M&A practitioners reconcile the two in deal modelling.

Enterprise Value (EV) vs Intangible Value
Tool Comparison

Useful Life vs Amortisation Period

Useful life is the economic period an intangible generates benefit; amortisation period is the accounting horizon. Their divergence is where audit looks.

Useful Life vs Amortisation Period
Valuation Method

TAB vs Amortisation Benefit

TAB is a formulaic adjustment in income-approach fair-value work; amortisation benefit is the broader commentary term used by lenders and sell-side.

Tax Amortisation Benefit (TAB) vs Amortisation Benefit (Broader Concept)
Valuation Method

Contributory Asset Charge vs Economic Rent

CAC is the formal mechanical charge applied in MPEEM. Economic rent is the broader concept of an asset earning above opportunity cost — CAC implements it.

Contributory Asset Charge (CAC) vs Economic Rent
Tool Comparison

BEV vs Equity Value for Intangibles

BEV is the operating business available to all capital providers; equity value is the shareholder residual after debt. The choice drives discount rate.

Business Enterprise Value (BEV) vs Equity Value
Tool Comparison

Customer Relationships vs Customer Lists

Customer relationships are ongoing engagements (MPEEM); customer lists are static compilations (cost or RFR). Both can be separately identifiable in PPA.

Customer Relationships vs Customer Lists
Tool Comparison

Developed Technology vs IPR&D

Developed technology is commercially deployed at acquisition (RFR or MPEEM). IPR&D is technology under development held at indefinite life until resolved.

Developed Technology vs IPR&D (In-Process R&D)
Tool Comparison

Useful Life vs Economic Life

Useful life is the entity-specific accounting horizon; economic life is broader market viability. Useful life cannot exceed economic life under IAS 38.

Useful Life vs Economic Life
Valuation Method

Replacement Cost vs Reproduction Cost

Replacement cost estimates a substitute of equivalent utility; reproduction cost recreates an exact replica. Replacement cost dominates for intangibles.

Replacement Cost vs Reproduction Cost
Valuation Method

Royalty Relief vs Loss of Licence

RFR values an owned intangible by royalty avoided through ownership; Loss of Licence values an existing licence by cash flows lost if the licence ends.

Relief from Royalty (RFR) vs Loss of Licence Method
Valuation Method

IPEV vs IFRS 13 vs ASC 820 — Fair Value

IPEV is the practitioner standard for VC/PE fair value. IFRS 13 and ASC 820 are the accounting standards that define fair value and the input hierarchy.

IPEV (Practitioner Guidelines) vs IFRS 13 and ASC 820 (Accounting Standards)
Valuation Method

IPEV: Multiples vs DCF vs Net Assets

Three of IPEV's five techniques: multiples for established/mature, DCF for cash-generating with forecasts, net assets for early-stage or distressed.

Multiples vs DCF and Net Assets
Framework

409A vs IPEV vs IFRS 13

409A vs IPEV vs IFRS 13 — what each framework governs, when each applies, and how VC funds reconcile the three for reporting, options, and audit.

409A (US tax-code valuation) vs IPEV Guidelines and IFRS 13 Fair Value
Framework

Qualitative vs Quantitative Impairment Test

Qualitative vs quantitative impairment testing — what each step requires, when CFOs can skip the quantitative, and how to defend under IAS 36/ASC 350.

Qualitative Impairment Test vs Quantitative Impairment Test
Framework

Recoverable Amount vs FVLCD

Recoverable amount vs FVLCD under IAS 36 — what each measure is, when value in use exceeds FVLCD, and how CFOs structure the impairment file.

Fair Value Less Costs of Disposal (FVLCD) vs Value in Use (VIU)
Framework

CGU vs Business Segment Impairment

CGU vs business segment impairment — what each unit is, why it matters for goodwill impairment under IAS 36 and IFRS 8, and how CFOs reconcile the two.

Cash-Generating Unit (CGU) vs Operating Segment / Business Segment
Framework

Intangible Asset vs Prepayment

Intangible asset vs prepayment — what each balance-sheet line means under IAS 38 and FRS 102, and how UK CFOs classify edge cases like SaaS configuration.

Intangible Asset vs Prepayment
Framework

Internally Generated vs Acquired Intangibles

Internally generated vs acquired intangibles — why the same brand can be worth £20m to a buyer but £0 on the seller's balance sheet — what founders need.

Internally Generated Intangibles vs Acquired Intangibles
Framework

Licence vs Franchise vs Trademark

Licence vs franchise vs trademark — what each intangible is, how each is recognised under IFRS 3 / IAS 38, and how UK founders value each at exit.

Trademark (Trade Mark) vs Licence and Franchise
Framework

Know-How vs Trade Secret

Know-how vs trade secret — what each is, why protection regimes differ, and how founders, CFOs, and PE buyers value tacit knowledge in M&A and lending.

Know-How vs Trade Secret
Framework

Data Asset vs Database vs Data Rights

Data asset vs database vs data rights — what each is in intangible-asset terms, how UK database right works, and how SaaS founders value the data layer.

Data Asset vs Database and Database Right
Framework

Domain Name vs Trademark

Domain name vs trademark — what each is, why one is contracted and the other registered, and how founders value the brand layer in fundraising and M&A.

Domain Name vs Trademark (Trade Mark)
Valuation Method

Non-Compete vs Non-Solicit Valuation

Non-compete vs non-solicit — what each restrictive covenant protects, why both are intangible assets, and how PE practitioners value each in PPA work.

Non-Compete Agreement vs Non-Solicitation Agreement
Tool Comparison

Goldseam vs Opagio: IP Profiling Tools

Goldseam vs Opagio discovery — two UK intangible asset discovery tools. Scope, output, continuity, and when each is the better fit.

Opagio Discovery vs Goldseam
Tool Comparison

Sollomon vs Opagio: IP Valuation Tools

Sollomon vs Opagio Asset Valuator — two online IP valuation tools. Methods, accounting alignment, asset scope, and when each is the better fit.

Opagio Asset Valuator vs Sollomon
Tool Comparison

Hallmarq vs Opagio: IP Collateral Assessments

Hallmarq vs Opagio Lending Readiness Report — two UK IP collateral assessments. Bank fit, asset scope, methodology, and when each is the right output.

Opagio Lending Readiness Report vs Hallmarq
Tool Comparison

Opagio vs Invalue: Valuation Platforms

Opagio vs Invalue — two intangible asset valuation platforms compared. Audience, scope, methodology, and when each is the right fit.

Opagio vs Invalue
Tool Comparison

Opagio vs Equidam: Startup Valuation

Opagio vs Equidam — two startup valuation platforms. Methods, intangible coverage, ongoing tracking, and when each is the right fit.

Opagio vs Equidam
Tool Comparison

Opagio vs Carta: Cap Table & Intangible Value

Opagio vs Carta — how the two platforms fit together. Carta manages cap table and 409A. Opagio measures the intangible value behind the share price.

Opagio vs Carta
Tool Comparison

Equidam vs Eqvista vs Opagio: Valuation

Equidam vs Eqvista vs Opagio — a three-way comparison of startup valuation platforms: methods, equity infrastructure, and intangible decomposition.

Opagio vs Equidam / Eqvista
Tool Comparison

Opagio vs Eqvista: Valuation & Equity Platforms

Opagio vs Eqvista — two valuation platforms. 409A vs intangible asset decomposition, cap table, and when each is the right fit.

Opagio vs Eqvista
Tool Comparison

Opagio vs Pulley: Cap Table and the Layer Above

Opagio vs Pulley — how the two platforms fit together. Pulley runs cap table, 409A and equity admin; Opagio measures the intangible value behind it.

Opagio vs Pulley
Tool Comparison

Carta vs Eqvista vs Opagio: Platforms Compared

Carta vs Eqvista vs Opagio — three platforms compared. Cap table, 409A, intangible asset decomposition, and when each is the right fit.

Opagio vs Carta / Eqvista
Tool Comparison

Opagio vs Ocean Tomo: SME IP Advisory Alternative

Opagio vs Ocean Tomo (J.S. Held) — when to use enterprise IP advisory and when to use an SME-affordable platform. Audience, scope, methodology, pricing.

Opagio vs Ocean Tomo (J.S. Held)
Tool Comparison

Opagio vs Aon IP Solutions: SME Alternative

Opagio vs Aon IP Solutions — enterprise IP advisory and the SME-affordable platform alternative. Audience, scope, IP-backed financing and pricing compared.

Opagio vs Aon IP Solutions
Tool Comparison

Opagio vs BizEquity: UK SME Valuation

Opagio vs BizEquity — two SME valuation platforms. Asset-level intangible valuation vs whole-company business valuation; UK-primary vs US-anchored.

Opagio vs BizEquity

Alternatives to specific tools

Evaluating a named provider? These guides walk through where Opagio fits as an alternative or complement.

Alternative

Brand Finance Alternative for SMEs — When Bespoke Advisory Doesn't Fit (2026)

A practical guide for SMEs who've looked at Brand Finance and concluded the bespoke advisory model doesn't fit their budget. What to use instead for brand valuation, intangible measurement, and ongoing tracking under a SaaS subscription model.

Alternative

Carta Alternative for Valuation — When to Add Opagio to Your Stack (2026)

A practical guide for founders and CFOs already using Carta who need to answer the valuation question Carta does not address — what intangible assets are driving the share price, and how is that value changing over time.

Alternative

Equidam Alternative — How to Evaluate Switching to Opagio (2026)

A practical guide for founders and advisors evaluating an alternative to Equidam — what Equidam does well, where it stops fitting for certain audiences, and how Opagio's continuous twelve-driver platform compares for Series B+, exit, and PE diligence.

Alternative

Eqvista Alternative — How to Evaluate Switching to Opagio (2026)

A practical guide for founders and advisors evaluating an alternative to Eqvista — what Eqvista does well, where it stops fitting for certain audiences, and how Opagio's continuous twelve-driver platform compares for Series B+, exit, PE diligence, and audit-aligned PPA.

Alternative

Inngot Alternative — How to Evaluate Switching to Opagio (2026)

A practical guide for buyers evaluating an alternative to Inngot — what Inngot does well, where it falls short for specific audiences, and how Opagio's continuous twelve-driver platform compares for fundraising, exit-readiness, and PE portfolio use.

Alternative

Ocean Tomo Alternative for SMEs — When the Engagement Model Doesn't Fit (2026)

A practical guide for SMEs and growth-stage businesses who've looked at Ocean Tomo (J.S. Held) and concluded the engagement-fee model doesn't fit their budget or use case. What to use instead, and how the SME-affordable alternative works.