Folks,
Herewith I have given below the link for Batch XVII - 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 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 Venkatesh (75502 25226) for being part of FT16 - Valuation - WhatsApp group.
Dr GKR
10th MAY 2023 | Wednesday
Wonfulful session sir, Keep it up! Learned many valuation aspects of intangible assets. Thank you GK Raju Sir!
ReplyDeleteAnother day of great session by Dr GKR. The amount of research done in creating the study material is clearly evident. Thanks Dr GKR. Thanks team 3spro and Zoho
ReplyDeleteKnowledgeable session. Thank you sir
ReplyDeleteFantastic session on Intangible Assets. Lots of insights gained during the session. Thank you.
ReplyDeleteGood morning. Wonderful sessions always. I wish to join the class of 13 may also. Regards
ReplyDeletewonderful, superb and excellent clarity of basics...further request you to cover general laws and sebi in simple manner alongwith few important case studies to practice...thnx
ReplyDeleteThank you for yet another powerpacked session GKRji!. 6th day session is welcome, subject to your availability. I would like you to take more case studies on the 6th day, of course keeping in mind whatever the majority of the group wants.
ReplyDeleteThe previous comment is mine.forgot to choose the option.
DeleteThank you Sir for very useful and innovative way of delivering the session. Sheshanarayana G
ReplyDeleteSir superb class and really appreciable for the effort taken to compile all these data and providing us as a crux. Thank a lot sir. Keep going.
ReplyDeleteCA Parvathi
It is very nice presentation. You have taken the subject with easy understanding of the subject with relevant examples. I would like to attend the case study classes also
ReplyDeleteAgain a tremendous session. Comparison of Idli, Halva, actors with Intangibles was truly mesmerizing. Keep it up Dr Raju! Also, we would be highly obliged if a bonus session is conducted on Saturday, i.e., 13.05.2023 to make our weekend energetic.
ReplyDeleteSir the session was very useful and very knowledgeable. If you could take more case studies on 13th May the 6th session. S Handa
ReplyDeleteRespected Gururji for all of us Dr. GKR is sharing knowledge with others, which can not be gathered by any of us in a short span i.e why I am named him guru.
ReplyDeleteYou are doing a noble cause for the profession and not charging any fees for same.
You are sharing your acquired knowledge.
You are an asset(I don't know the nature)
The above she was by CHINMAY NANDA, FCA,
DeleteSORRY ABOVE SHARE WAS BY CHINMAY NANDA, FCA
DeleteYOUR WORD GOVINDA WILL ALWAYS BE IN YOUR OWN STYLE (LOSS/GAIN)- GOVINDA
Delete