BV175-WEB - Challenging Issues in Intangibles Valuations

Registration

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Webinar Course Description

This webinar will delve into a variety of issues that present unique technical difficulties in performing intangible asset valuations.  Valuation areas where there significant professional judgment is required and potential for divergence in practice among valuation professionals will be highlighted.  A few of the possible topics for discussion include:  1) Valuation of pre-existing and reacquired rights; 2) Opportunity costs in the cost approach; 3) Rates of return for contributory intangible assets; 4) Royalty rate development; and others. Given the recent release of the Mandatory Performance Framework, the development and documentation of valuation assumptions for intangible asset valuations will also be discussed.

Course Audience

Valuation professionals performing intangible asset valuations

NASBA and Continuing Professional Education (CPE) Credit

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 websitewww.nasbaregistry.org.

CPE Credit: Two (2) Hours in Specialized Knowledge
Program Level: Advanced
Delivery Method: Group-internet based courses are approved for CPE
Prerequisites: None
Advanced Preparation: None
Policies:ASA's Refund and Cancellation Policy and ASA's Complaint Resolution Policy

Instructor Information

Raymond Rath, ASA | Managing Director | Globalview Advisors LLC

Ray Rath, ASA, CFA, is a Managing Director with Globalview Advisors LLC, an independent valuation firm with offices in Irvine, Boston and London. Ray led the development of the ASA’s two courses in intangible asset valuation. Ray has worked closely with fixed asset and real estate appraisers on purchase price allocation and other multi-discipline projects for over thirty years. Ray holds ASA designations in Business and Intangible Asset valuation and Appraisal Review and Management.

Agenda

The following topics are covered in this course:

• Introduction
• Impact of the Mandatory Performance Framework on Intangibles Valuations
• Discussion of key "challenging issues"
• Questions

Learning Outcomes

Upon completion of this course,students will be able to:

• Recognize requirements of the Mandatory Performance Framework for Intangible asset valuations;
• Understand implications of the MPF on selection of alternative valuation methods;
• List areas of intangible asset valuation where potential for divergence in practice is believed to exist; and
• In-depth discussion of certain areas of greater concern for intangibles valuations.