The area of securitisation 'e" or collateralisation in relation to debt finance 'e" is of considerable importance at the present time. There are many new and developing companies in the high-tech area which are IP rich, who nevertheless find that the traditional view is that IP is an inherently insecure property for debt finance. This study examines the twin problems of valuation obstacles 'e" by examing the recent changes in accountancy ideas and practice that make IP more attractive as security property 'e" and legal obstacles. After examing the problems of IP, particularly those posed by registered and unregistered IP, using copyright and patent law, the book examines the position of IP in relation to existing company law in a number of jurisdictions, including the UK, the USA, France, the Netherlands and Finland. It then discusses the advantages and drawbacks of using IP as security and whether a global market is possible, or even, desirable.