Folks,
Herewith I have given below the link for Batch VIII - 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 Valuation of Intangible Assets (PDF):
Link for IND AS 38 - MCA (PDF)
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 FT8 WhatsApp group.
Dr GKR
13th August 2020
Thursday
Dear Raju Sir,
ReplyDeleteThanks for the class and presentation. Today you have explained the complex topic of intangibles so comprehensively, but easily. It seems that with your presentation it will be easy for anyone to understand this vast topic easily. Regards Sharad Goyal
your presentation very nice and excellent.
ReplyDeleteDedicated to service to profession with out any monetary beneifit is a Unmesaurable that to your so busy schedule
Intangible Valuation was very well explained with simple examples that got registered in the mind forever
ReplyDeleteExcellent way to learn. Very nice deliberation
ReplyDeleteNice presentation on Intangibles very delicate theme on valuation. Nicely presented Sir
ReplyDeleteThanks for Diligently explaining the topic and sharing PPT which seems to be prepared by making lot of efforts.
ReplyDeleteRegards
Noopur
Very informative
ReplyDeleteImmense knowledge gained in intangible assets, very catchy words and tricky MCQs. Well explained this complex topic. Tremendous effort by you Sir in preparation of this content and covering so much in this one hour. Thank you so much Dr GKR Sir for sharing this content and for all your immeasurable efforts that goes into this.
ReplyDeleteit was excellent class, valuable material and good knowledge sharing.
ReplyDeleteCA M S Keshava
ReplyDeleteDay 3 - most complicated topic on Valuation of Intangible Assets was explained in a very simple and lucid manner. The kind of grip Dr.GKR has on the subject is apparent from the speed and flow of his lectures. Great efforts sir, god bless.
G.Ch.V.S.Mani booshan, FCS, Hyderabad
ReplyDeleteDay-3, Excellent approach sir and easy for us to understand and crack the exam.We appreciate ur Sharing and Giving nature and U r an Enabling Leader, who took the task to teach US, Thank u sir,
Dear Raju Sir, You are an excellent teacher. The way you simplify the concepts and organize your 1 hour delivery, is extremely helpful to us. Your lecture is a wonderful mix of deep conceptual knowledge and smart exam techniques. Thanks a lot!
ReplyDeleteAll the presentation are to the point and exam oriented .....thanks to the team for great effort ...
ReplyDeleteThanks for the time taken to teach on Options.. It was very nicely presented with a perspective on exams ..
ReplyDeleteDear Sir, Thanks for this wonderful work of yours
ReplyDelete