Category: Business Valuation
Continuing Education: 27
Please see the "Upcoming Classes" tab for class offerings and registration information.
course includes six (6) distinct modules focusing on highly complex technical
areas of concern in the valuation of intangibles. Emerging areas, such as the
valuation of contingencies and the use of differential value methods, as
well as other longstanding areas that have challenged appraisers (attrition
measurement, the valuation of covenants not to compete and others) will be
examined in depth. Areas of divergence in practice and significant controversy
such as the valuation of two enabling assets (Primary Income Generating Assets
as discussed in BV 301) will also be covered.Several of the topics presented
have limited published guidance in the valuation literature.
Course modules include:
Methods include lectures, discussions and individual/ group exercises and assignments.
This course will be
of greatest interest to experienced valuation professionals with several years
of intangibles valuation experience. Less experienced valuation
professionals will also benefit from the course.
While this course is open to all who wish to enroll, the following suggested
prerequisites may provide for a more meaningful student experience:
For specific valuation insights on
intangible asset valuations, stude
nts should review:
AICPA Practice Aid entitled Assets Acquired in a
Business Combination to Be Used in Research and Development Activities: A
Focus on Software, Electronic Devices, and Pharmaceutical Industries ; Final document released by AICPA in 2013; and
The Appraisal Foundation, Intangible Assets Working
Group, The Identification of Contributory Assets and the Calculation of
Economic Rents; Final Release May 2010.
For insights on relevant rules impacting fair value, students should
The American Society of Appraisers is registered with the National
Association of State Boards of Accountancy (NASBA) as a sponsor of continuing
professional education on the National Registry of CPE Sponsors. State
boards of accountancy have the final authority on the acceptance of individual
courses for CPE credit. Complaints regarding registered sponsors may be
submitted to the National Registry of CPE Sponsors through its website www.learningmarket.org.
CPE Credit: Up to thirty (30) CPE credits in Specialized Knowledge and
ApplicationsProgram Level: AdvancedDelivery Method: Only group-live courses are approved for CPEPolicies: ASA's
Refund and Cancellation Policy and ASA's Complaint Resolution
BV301-OOO - Valuation of Intangible Assets
Section One – Valuation of Contingencies Section Two –
Advanced Technology Valuation Topics Section Three - Valuation of Two
Enabling Assets Section Four – Attrition Measurement and Estimation
Section Five – Differential Value Methods Section Six – Non-Competition
Agreements Section Seven – Valuation of Deferred Revenue Exam