You may need to value intangible assets as part of a business combination, or to assess an asset sale or licensing deal. If so, the Intangible Asset Valuation course will help you select the best valuation method, collect the necessary data, and ensure that the calculated asset valuation is a reasonable one. This course covers the main approaches to asset valuation, as well as valuation issues for specific types of assets. It is an essential guide for assigning defensible values to intangible assets.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Specify the characteristics of an intangible asset.
Describe the nature of an orderly transaction.
Identify the characteristics of a principal market.
Specify how fair value is determined.
Identify the types of questions to ask when collecting data for an intangible asset valuation.
Recall when the cost approach is the best way to value an intangible asset.
Specify the different types of obsolescence that can apply to an intangible asset.
Specify when the market approach to valuing an intangible asset should be used.
Specify when the income approach to valuing an intangible asset should be used.
Recall how to estimate the income associated with an intangible asset.
Recall which stage of internal-use software development can be capitalized.
Specify which website development costs must be charged to expense.
Identify the different types of customer asset.
Major Topics
Overview of Intangible Assets
Fair Value Analysis
The Fair Value Concept
Cost Approach Valuation
Defining Asset
Case Study
Market Approach Valuation
Income Approach Valuation
Internally-Generated Intangible Assets
Valuation Issues for Specific Asset Types
