Folks,
Herewith I have given below the link for Batch X - 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)
Link for GKR Exel Worksheet on Bottom-up Beta
Kindly post your comments, suggestions, queries & review of the webinar session below this post
Happy Reading | Please contact Dr S Dhanapal (96770 22712) / CA Sarpabhushana (98802 22208) for being part of FT10 WhatsApp group.
Dr GKR
15th January 2021
Friday
WONDERFUL SESSION ON INTANGIBLE ASSEST, HOW /WHAT TO STUDY FROM INDAS 36 ICAIRVO 302, IVS - 210 AND ICAI TECHNICAL GUIDE TO VALUATION , BEAUTIFULLY GIVEN CATCH POINTS AND POINTERS AND NICELY EXPLAINED BOTTOM UP BETA. THANKS FROM BOTTOM OF HEART FOR SUCH A INSIGHTGUL SESSION
ReplyDeleteCA PALLAVI AGARWAL LKO
Excellent session Sir. Thank you so much. Under your guidance , success would not be very far .
ReplyDeleteSir, I had a small request , if you could plan 25-30 hours crash course on valuation with a fee , it would be very helpful for working class , who are struggling hard to clear IBBI VALAUATION EXAMINATION.
ReplyDeleteNicely explained intangible assets and valuation approaches. Thank you so much Sir.
ReplyDeleteDear Sir,
ReplyDeleteThe class was outstanding about the Intangible Assets & the concepts will be remembered forever with the examples who have taught.
Regards,
Tharak Raj
All aspects of Intangible valuation was covered. 8 marks is assured
ReplyDeleteA big thanks to you for sharing your experience with us, The way you explain the concept with practical examples are amazing and easy to understand the concept. People like you are very rare who without any benefits in return are actually interested for the development of the professionals. A Grand Salute to you.
ReplyDeleteThanks & Regards
CS Mohd Shariq
excellent session sir
ReplyDeleteVery useful class on Intangible valuation which is very important from exam point of view. Self study would have been very difficult without guidance from GKR Sir.
ReplyDeleteVery useful session sir. From the point of view exam, it is excellent session covering important points sir. Thanks for your guidance sir.
ReplyDeleteExcellent and informative. Your differentiating the meaning of the same word under different standards gave a lot of insight into valuation of intangible assets.
ReplyDeleteDear Raju garu,
ReplyDeleteI had studied a couple of study materials and watched a few videos of some other professionals on Valuation (S/FA), but nowhere, I have got such explanation for any point / topic, as you are explaining. I am impressed by the way, you are referring and comparing IVS & ICAIVS.
Thanks for your excellent teachings.
Kind regards
T V S SIVA PRASAD
Thanks you sir for the study Material provided. I missed today's session still I found your notes self explanatory.
ReplyDeleteWe are blessed with your great efforts in simplification, lucid and focussed areas and preparing us for the rich knowledge of the academics and its finer nuances ! Everyday a refreshing Coffee with bouts of inspiration !!
ReplyDeleteThank you sir for a wonderful and inspiring session. Hope We all be benefitted from these sessions in upcoming exams.
ReplyDeleteThis is a very good session, GKR Sir explained in easyway to understand with examples ..CS Jaipal Reddy, Hyderabad
ReplyDeleteVery good session as ususal
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ReplyDeleteI thank you for the excellent option session. You are doing a great job for all of us. What to read from where and how is the great take away from these class. Time value of money. This one hour time can do miracles for us .I thank you from Core of my heart.🙏🙏
Great selfless work by Dr Raju. Makes preparation for the valuation exam so much simpler for all of us. Thanks for the wonderful sessions, Sir.
ReplyDeleteoutstanding presentation. very clear concepts
ReplyDeleteCouldnt attend todays session unfortunately. A big miss !!! Hope to get some knowledge from the ppt
ReplyDeleteExcellent session sir for Day4. Keep rocking sir. Was awaiting your Day4 today's session ppt till this time. Request you to share the same please. Thanks in advance.
ReplyDeleteVery helpful. All the important points are identified and discussed. Self study would take more than a day to cover the matter of 1 hr session .
ReplyDeleteNo comments; unable to attend due to system issues
ReplyDeleteNamaskarams sir.. ee roju aakhari roju anetappudiki chaala baadha anipisthundhi.. mee paatalu vinadaniki repatininchi avakasam ledu.. meeru cheppina paatalu malli malli guruthu chesukuntu chadhuvu kuntanu.. kritagnalathalu..Nagesh Babu, Hyderabad - 99633 67206
ReplyDeleteIndeed a great session
ReplyDeleteDear GKR Sir, It has been a very productive days of valuation classes. It has filled me with confidence to appear for the exams. Thank you very much. Please share the material for the last 2 days along with the excel sheets.
ReplyDeleteExcellent session Sir for all 5 days. It will definitely help us to prepare for our exams. Thanks a lot Sir. Kindly share last 2 days material with excel sheets Sir.
ReplyDeleteSir, Kindly share 4 &5 days ppt and excel sheets for the problems !! Helps slow learners !!
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