Egypt’s FRA issues 1st standards for valuing intangible assets 

Egypt’s Financial Regulatory Authority (FRA) has issued the first national standards for valuing intangible assets, marking a key step in modernising business valuation practices and aligning with international benchmarks.

The FRA board, chaired by Mohamed Farid, approved Resolution No. 136 of 2025, introducing the Egyptian Standards for Business Valuation, which for the first time include guidelines for assessing intangible assets.

Intangible assets refer to non-monetary assets that grant rights or economic benefits to their owner without having a physical form. These include characteristics such as ownership, function, market position, reputation, and legal protection.

The new standards aim to align with global best practices while meeting the specific needs of Egypt’s local market. With intangible assets such as brands, intellectual property, software, business relationships, and licences playing an increasingly vital role in determining a company’s true market value and financial performance, the standards are expected to enhance Egypt’s market competitiveness and streamline valuation processes.

The FRA confirmed that these standards will apply to all valuation activities under its jurisdiction. Establishing a unified reference for intangible asset valuation is seen as essential for boosting investor confidence, attracting new capital, and supporting sound investment decisions, particularly in cases of mergers, acquisitions, restructuring, and opportunity assessment.

Attribution: Amwal Al Ghad English

Subediting: M. S. Salama