
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.
Questions? Contact ASA Education Team at Education@appraisers.org
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