BV 302 expands on the intangible
asset valuation theory presented in BV 301. This four 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