Intangible Asset Valuation FLEXCAST
Available Until
Your Desk
3.0 Credits
Member Price $98.00
Non-Member Price $113.00
Overview
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.
Highlights
Overview of intangible assets. Fair value analysis. The fair value concept. Cost approach valuation. Defining assets. Case study. Market approach valuation. Income approach valuation. Internally-generated intangible assets. Valuation issues for specific asset types.
Prerequisites
None.
Designed For
CPAs, CEOs, CFPs, and other accounting professionals.
Objectives
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.
Preparation
None.
Notice
This is a FlexCast (no exam required) and may be viewed only Monday - Saturday, 5am - 5pm PT. You may take up to one year from the date of purchase to complete the course. Pause your FlexCast and resume at a convenient day during the hours above. Partial credit for 2+ credit courses: If you are unable to complete the course in one sitting, partial credit can be awarded (minimum of one credit). To earn the remaining credits, you must return later and start the course from the beginning. Use chat to ask questions of a subject matter expert during the program.
Leader(s):
Leader Bios
Steven Bragg, Western CPE
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.
Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).
Non-Member Price $113.00
Member Price $98.00