Author(s)
Publisher:
AICPA
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NASBA Field of Study
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Format
On demand
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Level
-
CPE Credit
2
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Course acronym
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Prerequisites
-
Course duration
1 Hour and 50 Minutes
Credit Info
Signed, Sealed, Delivered – Measuring the Fair Value of Contract-Based Intangibles
Valuing intangible assets can prove to be a complex task that requires an understanding of the various methodologies and acceptable approaches. We will review the types of contract-based intangible assets that are often recognized on balance sheets, the most common valuation methods used to value such intangibles, and best practices for developing reliable fair value measurements.
Topics discussed
Learning objectives
a. Accounting for Contract-Based Intangibles
b. Principles of Fair Value Measurement for Contract-Based Intangibles
c. Case Studies
d. Common Audit Concerns in Fair Value Measurement
Who will it benefit?
