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Intangible Asset Valuation
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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
  • 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. 
  • 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.
  • 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.
  • 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. 
  • Instructional Delivery Method
    QAS Self Study
  • Course Format
    PDF / Text
  • Prerequisite
    None
  • Field of Study
    Accounting
  • Level of Knowledge
    Basic
  • Recommended CPE Credit
    1.50
  • CPE Final Exam Required Passing Grade
    70.00%
  • Advanced Preparation
    None
  • Course Reviewed / Updated
    01/11/2023
  • Course Author
    Christopher Demaline, CPA, CMA, CFE
Please Note:

Please Note: This course must be completed within 12 months of date of receipt of this course for CPE credit.

Questions? Get some help
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