Intangible Valuation

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Intangible Valuation

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key person value

asset_types

Key Person Value

Value of a key individual

Formula

Source: Ch 9

Sources & references

Intangible Asset Valuation (source book) — Ch 9
IAS 38 — Intangible Assets (IFRS Foundation)link
International Valuation Standards (IVS) 2025 — incl. IVS 104, 105, 106, 210 (International Valuation Standards Council)link

Business Stage

revenue contribution*

Revenue contribution

replacement cost*

Replacement cost

departure probability*

Departure probability

discount rate*

Discount rate

Parameter Guide

revenue_contributionnumber • required

Revenue contribution

replacement_costnumber • required

Replacement cost

departure_probabilitynumber • required

Departure probability

Range: 0 — 1

discount_ratenumber • required

Discount rate

Range: 0 — 1