Folks,
Herewith I have given below the link for Batch XII - Day 3 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "Intangible Assets Valuation"
Syllabus covered in IBBI Valuation Course for
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
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 - Excel Workbook (XLS)
Link for Technical Guide to Valuation - ICAI (PDF) - Revised Edition 2021
Link for Bottom-up Beta
(A focused approach to risk-reward relationship) - Haribhakti Group (PDF)
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 FT12 WhatsApp group.
FT12 - Day 4 - 4th JUNE 2021 - Friday - 08:30 am - Registration Link is given below:
Dr GKR
3rd June 2021
Thursday
Wonderful sessions and crisp and clear up to the point. Best wishes for his service to fellow CAs
ReplyDeletevery useful session sir. clear cut focus from examination point of veiw preparation. Thank You sir.
ReplyDeleteVery Excellent and to the Point Session, Sir.
ReplyDeleteThanks for the wonderful session today. Until today, I never realized that IND AS 38 was a subtle and silent inclusion in our syllabus!
ReplyDeleteThank you so very much!
Srinivas Subramaniam
Bangalore
9972044975
srinivas@vriyer.com
Excellent sessions Sir. Everything explained in a very lucid language with apt examples and brevity - B.B.Prasad, Bangalore
ReplyDeleteExcellent session Sir. Always to the point ! Big thanks for your noble contribution!
ReplyDeleteSuperb session, great teacher coupled with command on the subject for the first time I am able to see logic behind a lot of things
ReplyDeleteDhananjay Gahlowt
Delhi
RV (P&M),aspiring RV (SFA)
Your session is amazing. Your teaching style is so easy and specially example. Thank a lot Sir.....
ReplyDeleteGood exam oriented session
ReplyDeleteThank you for the amazing session. The method of teaching is wonderful Sir..
ReplyDeleteREALY ITS TOO GOOD, THE WAY YOU LINKING THE CHAPTER IS REALLY SUPERB
ReplyDelete