WIRC of ICAI - Valuation Series - FT15 - Day 3 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XV - 20th APR 2022 - WEDNESDAY - 8:00 am

Folks,

Herewith I have given below the link for Batch XV - Day 3 - 20th April 2022 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)

https://drive.google.com/file/d/1tobGCMw5Yc-DUz5wlaAEnF_p6scX5xwo/view?usp=sharing

Link for IND AS 38 - MCA (PDF)

https://drive.google.com/file/d/1wAABAeHnafCr7vkKNsiMrlSFXum_dHo8/view?usp=sharing

Link for GKR Excel Worksheet on Bottom-up Beta - Excel Workbook (XLS)

https://docs.google.com/spreadsheets/d/1jRBB8Z_kRdw1vvyshjLYPSzItUcRRUy2/edit?usp=sharing&ouid=108789282428673992416&rtpof=true&sd=true

Link for Technical Guide to Valuation - ICAI (PDF) - Revised Edition 2021

https://resource.cdn.icai.org/63028vsb50999.pdf

Link for Bottom-up Beta (A focused approach to risk-reward relationship) - Haribhakti Group (PDF)

https://static1.squarespace.com/static/537e8bcbe4b09ac6c31f0ae6/t/53daed56e4b0467cf6b03fc4/1406856534621/FB_Bottom-up+Beta.pdf

Link for Global Intangible Finance Tracker (GIFT™) — an annual review of the world’s intangible value - Brand Finance (PDF)

https://brandfinance.com/wp-content/uploads/1/gift_2.pdf

Kindly post your comments, suggestions, queries & review of the webinar session below this post

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact 95031 11836 Pimpri Chinchwad Branch of WIRC of ICAI for being part of Fast Track WhatsApp group. 

GKR

25th APR 2022 | Monday

WIRC of ICAI - Valuation Series - FT15 - Day 2 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XV - 19th APR 2022 - TUESDAY - 8:00 am

 Folks,

Herewith I have given below the link for WIRC Batch - Day 2 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "Valuation Approaches and Methods"

Overview of Valuation - (4 Marks)

• Meaning of value: Difference between price and value; definition of Value
• Types of value: fair market value, fair value, intrinsic value, investment value, synergistic value, market value, special value
• Premise of valuation: going concern and liquidation
• Purpose of valuation: mergers and acquisitions, strategy evaluation, identification of under and overvalued assets, legal, financial reporting, scope of work
• Valuation standards (New Topic included)
• Valuation process: understanding the business; planning and preparation; forecasting company performance; selecting the appropriate valuation model; converting forecast to valuation; applying analytical results in the form of recommendations; conclusions
• Valuation report and documentation: scope of the work performed, approach adopted, method applied, key inputs used, assumptions made, conclusion(s) of value and principal reasons for any conclusions reached, and date of report, date of valuation
• Importance of documentation, nature and purpose of documentation, timely preparation of documentation, documentation of valuation procedures performed, assembly of the final documentation, ownership of documentation 

Valuation Approaches - (3 Marks)

• Cost approach: net asset value and book value, adjusted value, sum of the parts, replacement cost
• Market approach: quoted market price, price of recent investment and price of recent transaction, relative valuation, concept of multiples, selection of appropriate comparables; adjustments to multiple calculated in accordance to size, lines of operation and geographical areas of operation
• Income approach: discounted cash flow approach; terminal value; present value; adjusted present value approach; internal rate of return; cash flow analysis- end of year and mid of year conventions; earning capitalization method /yield method; concept of perpetual growth; concept of cost of capital and capitalization rate

• 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 Notes / BGM used in Day 2 - Webinar

https://drive.google.com/file/d/1uX2Ui0q-YPNe60DH_wxk_x6MDQRHLnMY/view?usp=sharing

Link for GKR Excel Worksheet used in Day 2 - Webinar

https://docs.google.com/spreadsheets/d/1AR6Y-YGBx88z3skbLffI1eZIEy1C4YW9/edit?usp=sharing&ouid=108789282428673992416&rtpof=true&sd=true

Link for International Private Equity and Venture Capital Valuation Guidelines - IPEV (PDF) - December 2018

http://www.privateequityvaluation.com/Portals/0/Documents/Guidelines/IPEV%20Valuation%20Guidelines%20-%20December%202018.pdf?ver=2018-12-21-085233-863&timestamp=1545382360113

Link for International Valuation Standards - IVSC (PDF) - January 2020

https://www.rics.org/globalassets/rics-website/media/upholding-professional-standards/sector-standards/valuation/international-valuation-standards-rics2.pdf

Link for CBV Institute Practice Standard No 110 - Valuation Reports (PDF) - June 2009

https://cbvinstitute.com/wp-content/uploads/2020/02/Practice-Standard-No.-110-E-2009.pdf

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact 95031 11836 Pimpri Chinchwad Branch of WIRC of ICAI for being part of Fast Track WhatsApp group. 

GKR

19th APR 2022 | Tuesday

WIRC of ICAI - Valuation Series - FT15 - Day 1 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XV - 18th APR 2022 - MONDAY - 8:00 am

 Folks,

Herewith I have given below the link for Batch XV - Day 1 - Webinar Material used in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "Model Code of Conduct & The Companies (Registered Valuers and Valuation) Rules, 2017"

Professional/Business Ethics and Standards (Applicable Syllabus from 1st June 2020) - 4 to 7 Marks

• Model Code of Conduct under the Companies (Registered Valuers and Valuation) Rules, 2017: professional competence and due care, independence and disclosure of interest, confidentiality, information management, gifts and hospitality
• Integrity and fairness, remuneration and costs, occupation, employability and restrictions, business ethics
• Ethical considerations under terms of engagements: engagement letter, management representation, guidance on use of work of experts, independence and conflict of interest, quality review process of valuers, rights and responsibilities of valuers
• Chapter XVII - Registered Valuers; The Companies (Registered Valuers and Valuation) Rules, 2017

Link for GKR Webinar Material on Model Code of Conduct & The Companies (Registered Valuers and Valuation) Rules, 2017 (PDF)

https://drive.google.com/file/d/1SPge7LuDZcJn7JfUqdU58-8D0nnKz1vt/view?usp=sharing

Link for GKR MS Excel Worksheet Solutions for Day 1 - Webinar Questions

https://docs.google.com/spreadsheets/d/1xhb7ouRjI0b6Wc-5Y_OJBj7Hf0q52Pxc/edit?usp=sharing&ouid=108789282428673992416&rtpof=true&sd=true

Link for Valuation Examinations Frequently Asked Questions - IBBI (PDF)

https://www.ibbi.gov.in/uploads/faqs/FAQsonValuationxaminations.pdf

Link for THE COMPANIES (REGISTERED VALUERS AND VALUATION ) RULES, 2017 - updated 13-11-2018 - IBBI (PDF)

https://ibbi.gov.in//webadmin/pdf/legalframwork/2018/Nov/The%20Companies%20(Registered%20Valuers%20and%20Valuation)%20Rules,%202017%20(Upto%2013.11.2018)_2018-11-19%2016:13:01.pdf

Link for IBBI Valuation Syllabus - IBBI (PDF)

https://www.ibbi.gov.in/SFAsyllabuswef01062020.pdf

Link for IBBI Guidelines on Use of Caveats, Limitations and Disclaimers by the Registered Valuers in Valuation Reports - IBBI (PDF)

https://ibbi.gov.in/uploads/legalframwork/e5e1300db2dd6a8bebe289ba579a7c14.pdf

• 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

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact 95031 11836 Pimpri Chinchwad Branch of WIRC of ICAI for being part of Fast Track WhatsApp group. 

GKR

Monday | 18th APR 2022