NASBA Field of Study
a. Review various types of marketing-based intangible assets
b. Discuss valuation methodologies commonly used in valuing these types of assets
c. Review data sources related to key valuation inputs
d. Review examples presenting valuation of various marketing-based intangible assets
e. Common errors observed in practice
• Understand the definitions and guidance governing the identification and valuation of marketing-based intangible assets.
• Understand the types of marketing-based intangible assets typically encountered by industry and the most commonly used valuation methodologies related to each.
• Understand the key steps in valuing marketing-based intangible assets, including the commonly used data sources, common errors, and useful sanity checks