IP assets value: allowed the revaluation of IP rights

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Pursuant to section 1, paragraphs 140–146, of law no. 147/2013 (the so-called ‘2014 Stability Law’), a commercial entrepreneur who applies national accounting standards has the possibility to operate a revaluation of its industrial property assets in the 2013 balance sheet.

The possibility to make a revaluation applies to every legally protected intangible asset, including trademarks, patents, designs, utility models and know-how…

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