Folks,
Herewith I have given below the link for Batch XIII - 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
- 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 - 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)
Link for Global Intangible Finance Tracker (GIFT™)
— an annual review of the world’s intangible value - Brand Finance (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.
FT13 - Day 4 - 15th JULY 2021 - Thursday - 08:30 am - Registration Link is given below:
Dr GKR
14th JULY 2021
Wednesday
Fortunate to attend the session today, where we see how Dr. GKR guides everyone to quickly/easily trace the right topics from an exam point of view and at the same ensuring we gain the required knowledge in such short time.
ReplyDeleteExcellent with the concepts and importance of Intangibles in business valuation . The case studies are nicely enlightened with relevant paras connectivity with Ind AS 38 .The easy connectivity of concepts with life events is high light of the session .The panch Pandavas and Five elements will easily connect with the subject . The whirlwind tour of intangibles coupled with your great passion, commitment, great efforts and sharing the vast knowledge among the professional audience in one session is excellent & is most appreciated. Grateful to you sir!!
ReplyDeleteGreat introduction to valuation of Intangibles which is the future of valuation. Thanks & Regard
ReplyDeleteCMA T V S SIVA PRASAD, Bengaluru
Excellent session
ReplyDeleteHi everyone, I am Jesus Mckinney from Texas and I just want to say a very resounding thank you to Financial loan services from Pedro Jerome for their sincerity, Openness, Transparency, Truthfulness, Love and support during and after getting loan funds from them. I have been through a lot and time won’t permit me to say all that I went through online in the guest or getting a loan funds to get a home here in USA but God answered my prayers through the support and love from Mr, Pedro who embraced me and understood me despite my initial doubt and unseriousness and with his good heart and love I am now a home owner through his 2% interest rate loan funds and I have vow to spread this news and also tell the world that there are still genuine and few good online loan firms out there that can assist and also revive a dry bone.
ReplyDeleteDon’t fail to listen and read this testimony because this is a true life changing experience and anyone that needs this kind of turn around should not hesitate or doubt this because I have proven and I swear to God in Heaven that this story is real and also the story of my experience with them .
Contact them today.
WhatsApp Text : ( +18632310632 )
Email: pedroloanss@gmail.com