Fair Value Measurement: Other Technical Valuation Guidance
NASBA Field of Study
Mark L. Zyla
This CPE course provides an overview of various supplemental topics related to the valuation of intangible assets and contingencies . Specifically, the course addresses how intangible assets create value, fair value techniques for measuring the fair value of contingencies, and factors to consider when evaluating the useful life of an intangible asset.
- CPAs and other business valuation specialists who perform fair value measurements for financial reporting purposes.
- Candidates preparing for the ABV or CEIV examinations.
- Intangible assets
- Fair value of contingent considerations
- Useful life analysis of intangible assets
- Recognize how individual intangible assets create value.
- Recall the valuation techniques under FASB ASC 820, Fair Value Measurement, for measuring the fair value of contingencies.
- Recall factors to consider when evaluating the useful life of an intangible asset.
Group ordering for your team
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