Folks,
Herewith I have given below the link for Batch VII - Day 3 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "Intangible Assets Valuation"
Intangible Assets - (Minimum 7 Marks)
- Nature and classification of intangibles
- Identification of nature of intangible assets: life of asset; based on function; acquired or internally generated; generating cash flow independently or not generating cash flow independently; intangible assets under development and research assets
- Purpose of intangibles valuation: financial reporting under Ind AS, legal and tax reporting, estate and gift tax, amortization allowance, transfer of standalone intangible assets, transfer of intangible asset as part of transaction, collateral lending, franchises and brand license agreement, insolvency/ bankruptcy
- Valuation Approaches: excess earnings method; relief-from-royalty method; premium profit method; greenfield method; distributor method; other valuation approaches as applicable; rate of return and discount rate for intangibles
- Minimum 7 marks | Material to Read: ICAIRVO_VS: 302 ; IVS: 210 ; IND AS 38 | Technical Guide to Valuation (ICAI): Page 45 to 61 | Meaning of IA; Measurement, Recognition, Exchange of IA | Types of IA | Income Approach, Cost Approach, Market Approach |Purpose of Valuation of IA
- After investing substantial amount of time and Himalayan size of Efforts, Research & Pain; this material is brought out.
- Your acknowledgement (with your name, location & contact no) in this blog by few words will be an encouragement for this Hard Work
Link for GKR Material on Intangible Assets (PDF):
Link for IND AS 38 (PDF)
GKR Worksheet Link
Kindly post your comments, suggestions, queries & review of the webinar session below this post
Happy Reading | Please contact Dr S Dhanapal (96770 22712) for being part of FT7 WhatsApp group.
Dr GKR
18th JULY 2020
Saturday
These session are very helpful and will surely help us in passing the exam and enhance knowledge.
ReplyDeleteThe session was very useful and informative. Thank you Sir
ReplyDeleteExcellent session. Very useful
ReplyDeleteSir, your sessions are very helpful in gaining insight knowledge about the subject. It will help us not only in passing exams but also in applying this knowledge in practical situations.
ReplyDeleteWonderful sessions, Mr. Raju taking efforts and putting valuable time for the Profession.
ReplyDeleteRegards
CA Rasik Singhania, Kolkata
Sir, you r taking tremendous efforts and putting valuable time for wonderful profession. regards
ReplyDeleteSir,
ReplyDeleteThanks for the wonderful session.you have taken lot of efforts for the presentation Thanks for sharing the same
Sir. Thanks for a very nice session.
ReplyDeleteEach session is an immense opportunity for all of us to get a good grip on the subject and know the concepts indepth, which for sure can give a strong foundation to face the examination. Thank you for the great initiative from your side for the development of valuation profession. One Suggestion from my side is to include share the answers for MCQ too for each session, to ensure that we all get the correct answer. Though the correct answers for each question is discussed in the live session, it may so happen that some questions are missed out due to connectivity issues. Regards, CMA Santhosh Kumar.
ReplyDeleteexcellent session and very helpful - in short Goldmine
ReplyDeleteEach session is excellent.It is a great opportunity for all the Valuation exam aspirants to get clarity on the subject and understand the concept in depth. Thank you for the wonderful sessions.
ReplyDeleteIt was a wonderful session. praise your knowledge and spirit Sir.
ReplyDeleteRegards,
Dibakar Dutta
Really useful and precise, thanks for taking great initiatives
ReplyDeleteRegards
Himanshu
its wounderful and tks for the efforts taken by DR.GKR sir.
ReplyDeleteSIR, Your hard work and contribution is beyond what one can praise in words, Thnaks
ReplyDelete