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
0
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Course acronym
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Prerequisites
-
Course duration
1 Hour and 50 Minutes
Credit Info
Technology-Related Intangible Asset Valuation
Valuing intangible assets can prove to be a complex task that requires an understanding of the various methodologies and acceptable approaches. This is an intermediate-to-advanced session on the valuation of technology-related intangible assets, including discussion and application of traditional methodologies.
Topics discussed
a. Overview of the valuation of technology-based intangible assets
b. Discussion and application of traditional methodologies
c. Relief from Royalty method
d. Multi-Period Excess Earnings Method (MPEEM)
e. Other alternatives
f. Best Practices from the AICPA IPR&D Accounting and Valuation Guide.
Learning objectives
• Understand stages of technology life cycles
• Recognize key factors for technology revenue estimation
• Understand differences in enabling technology versus technology migration
• Application of appropriate methodology to technology-based intangible assets
Who will it benefit?
