Folks,
Herewith I have given below the link for Batch XVI - Day 3 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "Intangible Assets Valuation"
Syllabus covered in IBBI Valuation Course (2022 Syllabus) for Intangible Assets - (Min 5 Marks to Max 8 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
Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact Rahul / Venkatesh (75502 25226) for being part of FT16 - Valuation - WhatsApp group.
Last Day - Fast Track Valuation Webinar Series - Registration Link given below - FT16 - 31st DEC 2022 - Saturday - 08:30 am -
https://meet.zoho.in/JhWSRPfxMjDr GKR
30th DEC 2022
Friday
Today Session is excellent. Very informative with real life example. Which is very good to understand the subject. Thanks a lot GKR Sir.
ReplyDeleteNICE EFFORTS...GO AHEAD ....
ReplyDeleteWish you a happy new year 🎉...do share 31/12/22 material...thnx
ReplyDeleteThank you very much for your dedicated teaching and making sure that we understand the concepts with clarity.
ReplyDelete