Folks,
Herewith I have given below the link for Batch XV - 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 5 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
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)
- 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 Dr S Dhanapal (96770 22712) / CA Sarpabhushana (98802 22208 / CA K Ramesh (77360 06886) for being part of FT15 WhatsApp group.
Dr GKR
30th MAY 2022
Monday