Fair Value Measurement: Other Technical Valuation Guidance

Overview

This CPE course provides an overview of various supplemental topics related to the valuation of intangible assets and contingencies . Specifically, the course addresses how intangible assets create value, fair value techniques for measuring the fair value of contingencies, and factors to consider when evaluating the useful life of an intangible asset.

Objectives

• Recognize how individual intangible assets create value.
• Recall the valuation techniques under FASB ASC 820, Fair Value Measurement, for measuring the fair value of contingencies.
• Recall factors to consider when evaluating the useful life of an intangible asset.

Highlights

• Intangible assets
• Fair value of contingent considerations
• Useful life analysis of intangible assets

Designed For

CPAs and other business valuation specialists who perform fair value measurements for financial reporting purposes.;Candidates preparing for the ABV or CEIV examinations.

Prerequisites

Foundational or basic understanding of fair value measurement