Designed For
- CPAs and other business valuation specialists who perform fair value measurements for financial reporting purposes.
- Candidates preparing for the ABV or CEIV examinations.
Objectives
- Recognize how individual intangible assets create value.
- Recall the valuation techniques under FASB ASC 820, Fair Value Measurement, for measuring the fair value of contingencies.
- Recall factors to consider when evaluating the useful life of an intangible asset.
Highlights
- Intangible assets
- Fair value of contingent considerations
- Useful life analysis of intangible assets