BV 302 expands on the intangible asset valuation theory presented in BV 301.  This three day course includes six distinct modules focusing on highly complex technical areas.  Emerging areas such as the valuation of contingencies and the use of differential value methods are explored.  Other longstanding areas that have challenged appraisers including attrition measurement and the valuation of covenants not to compete 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 be covered.  Several of the topics presented have limited published guidance in the valuation literature. 

The course modules include:

·        Valuation of Contingencies

·        Valuations of Two "Enabling" Assets

·        Attrition Measurement and Estimation

·        Advanced Technology Valuation Issues

·        Differential Value Methods

·        Covenant Not to Compete Valuations

The 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.

Similar to BV 301, ASA BV 302 was developed by a team of leading intangible asset valuation professionals including represents of the Big 4 and other major international accounting and valuation firms.  The course has been vetted with leading valuation professionals from across the US

Level:  Advanced  CPE: 27