Intangible Asset Valuation

Value intangible assets accurately by applying structured, standards-based valuation techniques. This course guides you through selecting the appropriate valuation method for business combinations, asset sales, and licensing arrangements, and then shows you how to gather relevant data and test the reasonableness of your conclusions. You will examine the primary valuation approaches and address issues unique to specific asset types, enabling you to assign well-supported and defensible values to intangible assets.
Format

PDF Course

Course Lists
Grid View
Tile View
Duration

3 Hours

Course Discounts
Education Bundles

Course Information

Author: Steven Bragg
Course Number: FN1032

Table of Contents
Chapter 1. Overview of Intangible Assets
Chapter 2. Fair Value Analysis
Chapter 3. Valuation Data Gathering
Chapter 4. Cost Approach Valuation
Chapter 5. Market Approach Valuation
Chapter 6. Income Approach Valuation
Chapter 7. Internally-Generated Intangible Assets
Chapter 8. Valuation Issues for Specific Asset Types

Learning Objectives
  • Specify the characteristics of an intangible asset.
  • Describe the nature of an orderly transaction.
  • Identify the characteristics of a principal market.
  • Specify how fair value is determined.
  • Identify the types of questions to ask when collecting data for an intangible asset valuation.
  • Recall when the cost approach is the best way to value an intangible asset.
  • Specify the different types of obsolescence that can apply to an intangible asset.
  • Specify when the market approach to valuing an intangible asset should be used.
  • Specify when the income approach to valuing an intangible asset should be used.
  • Recall how to estimate the income associated with an intangible asset.
  • Recall which stage of internal-use software development can be capitalized.
  • Specify which website development costs must be charged to expense.
  • Identify the different types of customer asset.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Finance
Prerequisites: None
Advance Preparation: None
Latest Review Date: November 2025
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.