CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS
Self-Study

Intangible Asset Valuation

3 Credits: Finance

$87.00$107.00

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Intangible Asset Valuation

Format
Self-Study
Course Level
Basic
CPE Credits

3 Credits: Finance

Course Description

You may need to value intangible assets as part of a business combination, or to assess an asset sale or licensing deal. If so, the Intangible Asset Valuation course will help you select the best valuation method, collect the necessary data, and ensure that the calculated asset valuation is a reasonable one. This course covers the main approaches to asset valuation, as well as valuation issues for specific types of assets. It is an essential guide for assigning defensible values to intangible assets.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Specify the characteristics of an intangible asset.
  • Describe the nature of an orderly transaction.
  • Identify the characteristics of a principal market.
  • Specify how fair value is determined.
  • Identify the types of questions to ask when collecting data for an intangible asset valuation.
  • Recall when the cost approach is the best way to value an intangible asset.
  • Specify the different types of obsolescence that can apply to an intangible asset.
  • Specify when the market approach to valuing an intangible asset should be used.
  • Specify when the income approach to valuing an intangible asset should be used.
  • Recall how to estimate the income associated with an intangible asset.
  • Recall which stage of internal-use software development can be capitalized.
  • Specify which website development costs must be charged to expense.
  • Identify the different types of customer asset.
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Course Specifics

Course ID
SS324374599
Revision Date
February 26, 2024
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
76

Compliance Information

NASBA Provider Number: 103220

CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …