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| Author : | Christopher J Demaline, CPA, CMA, CFE, MBA |
| Course Length : | Pages: 34 ||| Review Questions: 11 ||| Final Exam Questions: 15 |
| CPE Credits : | 3.0 |
| IRS Credits : | 0 |
| Price : | $26.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 470 |
| Description : |
The purpose of this course is to provide an overview of intangible asset recognition and valuation methods. First, the course presents historical perspective and current trends in intangible asset creation and valuation. Next, GAAP-based rules are discussed. A discussion of various intangible asset categories follows. The course concludes with a presentation of various intangible asset valuation techniques. |
| Usage Rank : | 0 |
| Release : | 2014 |
| Version : | 1.0 |
| Prerequisites : | None |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed |
| Additional Links : |
Intangible asset valuation Intangible Business
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| Advance Preparation : | None |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE) |
| Revision Date : | 30-May-2021 |
| NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Approved Audience : | NASBA QAS - Text - Technical - NASBA Registry - 470 |
| Keywords : | Accounting, Intangible, Asset, Valuation, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives
Recognize the need to address intangible asset valuation Chapter 2. Understand GAAP for intangible asset recognition Understand GAAP for intangible asset valuation Chapter 3. Define various types of intangible assets Identify various types of intangible assets Chapter 4. Understand various intangible asset valuation methods Identify various intangible asset valuation methods Chapter 1
• Recognize the need to address intangible asset valuation Overview Chapter 2
• Understand GAAP for intangible asset valuation Chapter 3
• Understand GAAP for intangible asset valuation Chapter 4
• Identify various intangible asset valuation methods |
| Course Contents : | Introduction Chapter 1: Background - Need to Address Intangible Asset Recognition and Valuation Trends in Intangible Aggregate Asset Value Price-to-Book Comparison Research Interest Summary Review Questions Chapter 2: Generally Accepted Accounting Principles – Intangible Asset Recognition and Valuation Guidelines Overview Accounting Standards Codification U.S. GAAP – Limitations Summary Review Questions Chapter 3: Intangible Assets - Description and Examples Overview Copyright Trademark Patent Trade Secrets In-Process Research and Development Customer Lists Distribution Channels Brand Labor Force Information System Other/Goodwill Summary Review Questions Chapter 4: Intangible Asset Valuation Methods Overview Income-based Methods Relief-from-Royalty Market-based Methods Market Value-to-Book Value Fair Market Value Market Comparison Method Cost-based Methods Historical Cost Replacement Cost Other Novel Methods Intangible Assets Monitor Intangible “Bookkeeping” Game Theory Summary Conclusion Review Questions Glossary |
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