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ENGAGE 2017


NAA1719 - Identification and Valuation of Acquired Intangible Assets


Jun 13, 2017 10:50am ‐ Jun 13, 2017 12:05pm

Standard: $49.00

Description

This presentation will focus on the fair value valuation of acquired intangible assets for acquisition accounting purposes. This discussion will encompass the following topics:

  • Procedures for identifying acquired intangible assets
  • Procedures for distinguishing between identifiable intangible assets and (non-asset) intangible attributes
  • Summary of generally accepted intangible asset valuation approaches (i.e., cost approach, market approach, and income approach)
  • Summary of individual intangible asset valuation methods within such valuation approach
  • Illustrative example of a cost approach valuation analysis, a market approach valuation analysis, and an income approach valuation analysis.

Learning Objectives:

  • Distinguish between an identifiable intangible asset and a non-asset intangible attribute or characteristic
  • Recognize the conceptual and practical differences between the cost approach, the market approach, and the income approach
  • Select the appropriate valuation approach and method based on both the type of subject intangible asset and the quality and quantity of available data
  • Evaluate an intangible asset valuation analysis for consistency with generally accepted valuation procedures, sufficiency of supporting data, and transparency and replicability of the quantitative and qualitative analysis

Speaker(s):

  • Robert F. Reilly, CPA, CGMA, ABV, CFF, ENROLLED AGENT, President/CEO/COO, Willamette Management Associates
Tags: NAA

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