BV175-WEB - Challenging Issues in Intangibles Valuations
Category: Business Valuation
Continuing Education: 2
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.
No prerequisites for this course.
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.