There appears to be a reasonably high degree of compatibility between IP and acquisition finance, for two reasons: firstly, a substantial proportion of the assets ultimately acquired through acquisition are intangible, and deemed to be of utility and value, secondly, intangible assets may, in some circumstances, be a decisive contributor in the appetite of the purchaser to buy, and the price they are willing to pay. Each of these two aspects is briefly considered below. Past research into these filings conducted by Deloitte (2007) and KPMG (2010) has found that the identifiable intangible assets component can represent a substantial part of the value attributed.