Challenging Issues in Intangibles Valuations

CE 2 | Business Valuation

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Webinar 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.

Learning Outcomes

Upon webinar completion, the participant 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.

Webinar Audience

Valuation professionals performing intangible asset valuations

Instructor Information

Raymond Rath, ASA | 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.

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Disclaimer: The opinions expressed in this presentation are that of the presenter(s) and do not necessarily reflect the views and opinions of the American Society of Appraisers.

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