Folks,
Herewith I have given below the link for Batch XI - 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 Excel 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 / CA K Ramesh (77360 06886) for being part of FT11 WhatsApp group.
FT11 - Day 4 - 6th MAY 2021 - 08:30 am - Registration Link is given below:
Dr GKR
5th MAY 2021
Friday
Thank you very much Sir... It was an excellent session..
ReplyDeleteSir
ReplyDeleteAt the onset I would like to say thank you for taking out your time and sharing your precious knowledge with others sharing the little minute nitties gritties and all small differences between the definitions in ICAI and IVS.
Blessed.
Always felt, Intangible assets to be the most easiest Accounting standard and principles.
ReplyDeleteThanks a lot GRK Sir, for showing so many intricacies and important points in the most simplest way with comparisons to ICAIRVO & IVS.
Thanks a lot for making the subject so easy yet making it interesting.
Thank you so much Sir.
ReplyDeleteI was a great session. Even after spending 1 full day I couldn't understand the topic in this manner which I can understand in 1 hour of your session. With interesting and practical examples you have guided us to identify the right answer.
By just reading MCQ we can get 'WHAT IS RIGHT ANSWER' only but you have given us the direction and guidance to identify "WHY IT IS RIGHT ANSWER".
With your guidance I will have better understanding on the subject.
Thanks a lot Sir.
V detaild and concise
ReplyDeletethank you vey much for the excellent session sir
ReplyDeleteDear Sir
ReplyDeleteIt is a wonderful session. Absolutely helpful.
Sir, your explanation of intangible assets valuation is in such a way that the concept will be tangible in our minds forever.
I would like to highlight and acknowledge the way you are preparing the presentation slides. The different font colours for the slides convey a lot of meaning and provide immense clarity on the subject to us by a single glance. These slides are helping in a big way to register the concepts in our minds very easily.
It is a herculean task to prepare such a detailed presentation . Million Thanks for your help and support to the fraternity. .
This session makes my knowledge on intangible Assets to the next level. Understanding of this is very lengthy standard. Made it easy understanding by you Dr. GKR Sir.
ReplyDeleteExcellent delivery.
Regards,
Suneel.
Dear Sir,
ReplyDeleteAll your sessions are wonderful and very helpful. Honestly speaking despite doing the 50 hrs training, I did not have the kind of confidence which your 3 days hourly session has given. I am sure that the total 6 hrs training from you is going to be real confidence booster for everyone.
The explanations of the most important aspects or practical details of any topic are of tremendous help. Hats off to the great work done by you sir. It shows the efforts put in by you in summarising the topic and preparing the material.
Generally people have habit of reading quickly and casually but your explanation to give attention to words like Broadly in IVS for cost approach methods and Most Commonly in ICAI Valuation Standards are eye openers for being alert for every topic.
Lastly, I must admit that staring the class at 8.30 am is a great idea as there is no disturbance and we can remain focused during the class.
Great work sir and many thanks for selfless service
Regards,
Akash Jain
thanks a ton sir for very insightful session on valuation on Intangible Assets. session gave us wider idea to go through Icai RVO VS 302, IVS 210 and Ind AS 38 and also to refer technical guide to valuation chapter 7. Your guidance helps as to take the right approach for not only to prepare for the exam but also to build strong foundation to carry out valuation
ReplyDeleteassignment confidently after qualifying exam thanks a ton 🙏
CA PALLAVI AGARWAL
Excellent presentation and clarity Sir. The amount of effort that has gone into preparation and presentation is highly commendable. Your comparison of ICAIRVO vs IVS, no one can explain with so much clarity. Your practical examples of eating places and your passionate way of teaching, it will stay in our head forever. No words can express our gratitude for all your help and guidance in clearing the exam. Thank you so much Dr GKR Sir.
ReplyDeleteExcellent session, very complicated subject but explained in a simple and lucid manner. the way you explained will come only after lot of exercise and complete command on subject. Thanks to you Mr GKR, the SUPER GURU.
ReplyDeleteIt was an Excellent session today. Also was fortunate to Speak with Sir yesterday over a phone. Sir you are doing a great work. Please continue to enlighten us
ReplyDeleteThe topic being so cryptic you have been able to make us understand very seamlessly Dr GKR Sir, which again reinforces your hall mark Sir. Thanks and Pranams. - B.B.Prasad
ReplyDeleteVery detailed discussion on the topic,, which exposed us to its minute detail.. ur energy level and efforts for us is just speechless,great respect and honor for such initiative and help,, thank u sir 🙏🏻
ReplyDeleteConfusion on Valuation of Intangibles Cleared - to sum up today's class.
ReplyDeleteValuation of Intangibles is explained in lucid terms. Thanks Dr. GKR.
CMA T V S SIVA PRASAD, Bengaluru 99511-34627
Thankyou Sir for the wonderfull class.
ReplyDeleteExpecting same for tommorrow too.
Thanks a lot GKR Sir for the wonderful class and explanation was made in a simpler manner.
ReplyDeleteThanks a lot GKR Sir for the wonderful class and explanation was made in a simpler manner.
ReplyDeleteThanks a lot GKR Sir for the wonderful Session, relating MCQs with the text and pointing the areas where mistakes are possible. Thank you Sir
ReplyDeleteCMA Gunjan Arora
The session was fantastic, thanks GKR sir for sharing your valuable insights !
ReplyDeleteExcellent and highly insightful. Every day session is the pinnacle of learning of the subject essence . As Patanjali Yoga sutra says , disciples (our elite Professional aspiring Team) needs to honour the honouring Master GKR Sir to get the learning imbibed in our minds .We are all grateful for your mission of spreading the Knowledge and time and efforts !! 🙏👍👏
ReplyDeleteMost useful resource Dr GKR. Explaining the concept with relevant example to register, remember and recollect, wonderful slides, amazing speed in delivering within the timeframe - no doubt as a participant we all are indebted to Dr GKR. FCS Venkatesh N of V & R Associates (Company Secretaries) |venkatesh@csvr.in | 8939543567
ReplyDeleteThe herculean efforts put in by Dr GKR sir is a testimony of not only his interest in the subject but also the level of expertise that he possesses. He tries to explain complex issues in a more lucid and simple manner. Sincere thanks for sharing your knowledge and helping us in our professional journey sir.
ReplyDeletethe way you have mentioned how to get rid of Land mines and earn Gold mines instead is really facinating and very helpful in times of searching for direction...your classes working as " DIKSCHUCHI" for aspirants of knowledge and for cracking the exam...Great effort sir..please keep doing it ....
ReplyDeleteYet another excellent session it was. Every day this becomes more & more interesting. Here you have made the concepts of Intangible Assets Valuation, quite understandable (and in a way tangible) to the participants. Thank you very much Dr. GKR
ReplyDelete