Goodwill Hunting: The Value, Protections and Role of Intangible Assets in M&A Transactions

We have previously discussed goodwill as a distinct asset in purchase agreements. In this post, we explore the growing value of goodwill and other intangible assets in mergers and acquisitions (M&A) and the legal issues parties should consider when seeking to value, protect and exploit these assets. Intangible assets are often the most significant portion … Continue reading

Know your worth: should you disclose undisclosed intangibles on financial statements?

By Troy Ungerman (Toronto) on February 21, 2019 Posted in Corporate finance, M&A

Intangible assets are the non-monetary, non-physical assets of a business, including its rights, goodwill, overarching brand, and other intellectual property (IP) (i.e., patents, trademarks, copyrights, trade secrets). These types of assets represented 52% of the global enterprise value in 2018; however, 80% of that value went wholly undisclosed on companies’ balance sheets. Why are businesses’ … Continue reading

Registering and discharging intellectual property security interests

By Matthew Lippa (Toronto) on November 2, 2017 Posted in Intellectual property, M&A

Intellectual property often forms an important part of a target’s assets, especially for start-ups and high-tech companies. It is important for both the purchaser and the vendor to understand the security registration and discharge process in intellectual property assets. Registration Pursuant to the provincial Personal Property Security Acts, Intellectual property is considered a type of … Continue reading