1.50 credits
Intangible Asset Valuation
$14.00
Course Description
This is a basic Accounting course designed to provide financial professionals, including but not limited to CPAs, PAs, Managers, and CFOs with a basic understanding of intangible asset recognition and valuation methods. First, the course presents a historical perspective and current trends in intangible asset creation and valuation. Next, U.S. Generally Accepted Accounting Principles’ rules are discussed. A discussion of various intangible asset categories follows. The course concludes with a presentation of various intangible asset valuation techniques.
Learning Objectives
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Objective 1
- Define intangible assets and the important role they play in today’s business and financial economy.
- Identify the issues with intangible asset recognition and valuation.
- Determine why financial professionals need to address the current intangible asset recognition and valuation issues.
- Formulate a market value to book value comparison.
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Objective 2
- Identify and define the two distinct conditions set forth by the Financial Accounting Standards Board required for intangible asset recognition.
- Distinguish between three categories which identifiable intangible assets are valued.
- Classify identifiable intangible assets into one of the three distinct categories used for intangible asset valuation.
- Indicate which intangibles are not recognized as assets by U.S. GAAP and thus not included in U.S. GAAP compliant balance sheets.
- Explain why U.S. GAAP compliant balance sheets do not sufficiently reflect a company’s intangible asset value.
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Objective 3
- Identify different types of intangible assets.
- Differentiate between the different intangible asset categories and be able to classify the examples into one of the major categories.
- Determine which intangible assets appear separately on a U.S. GAAP compliant balance sheet.
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Objective 4
- Identify the four categories of intangible asset valuation methods.
- Compare the differences between the four categories of intangible asset valuation methods.
- Analyze the different intangible asset valuation calculations that fall under the four main categories.
- Formulate the specific intangible valuation calculations that fall under the four main categories.
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