Folks,
Herewith I have given below the link for Batch XVIII - Day 3 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "Intangible Assets Valuation"
Syllabus covered in IBBI Valuation Course (2024 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 - FT18 - Day3 - (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 2022 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
31st JAN 2024 | Wednesday
Dear Sir,
ReplyDeleteIt was another excellent presentation on the valuation of Intangible Assets. I convey my heart-felt thanks to you and your team
Regards
Sushanta Choudhury, FCMA, IP & Social Auditor
Lecture on intangible assets by GKR sir was excellent from Vandana bansal FCMA
ReplyDeleteToday's session option is also excellent. The presentation in very lucid manner. Thank You So Much Sir.
ReplyDeleteUnfortunately, couldn't attend the session on Wednesday due to prior commitments. But, I'm sure the presentation made available would 'bridge the gap' between understanding through live lecture and through the presentation! This is Dr. GKR's USP. Thank you, Sir, for such selfless service.
ReplyDeleteSimply amazing and wonderful lecture..
ReplyDeleteCan we get the excel formulas from which we can get the answer to questions since using excel is allowed in exams
ReplyDeleteCA Subhash
Bangalore