Author(s)
Publisher:
AICPA
Author(s)
Publisher:
AICPA
NASBA Field of Study
Accounting & Financial Reporting
Format
On demand
Level
CPE Credit
2
Course acronym
SSWCARIAV
Prerequisites
Course duration
1 Hour and 50 Minutes
a. Discuss the various types of artistic-related intangible assets
b. Review the valuation methodologies commonly used in valuing these types of assets
c. Review examples of the valuation of various artistic-related intangible assets
d. Discuss data sources related to key valuation inputs
e. Discuss resources for additional study
• Understand the definitions and guidance governing the identification and valuation of artistic-related intangible assets
• Understand the types of artistic-related intangible assets by industry
• Understand commonly used valuation methodologies
• Understand the key steps in valuing artistic-related intangible assets, including the commonly used data sources and useful sanity checks