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Course Details

Intangible Asset Valuation (Course Id 470)

QAS / Registry   Add to Cart 
Author : Christopher J Demaline, CPA, CMA, CFE, MBA
Status : Production
CPE Credits : 3.0
IRS Credits : 0
Price : $29.95
Passing Score : 70%
Primary Subject-Field Of Study:

Accounting - Accounting and Auditing 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 :
Advance Preparation : None
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE)
Revision Date : 10-Oct-2014
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 - NASBA Registry - 470

Keywords : Accounting, Intangible, Asset, Valuation, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

    Chapter 1.      Identify the need to address intangible asset recognition
                           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
Background -Need to Address Intangible Asset Recognition and Valuation

In this chapter, students will learn how to -
    • Identify the need to address intangible asset recognition
    • Recognize the need to address intangible asset valuation Overview

Chapter 2
Generally Accepted Accounting Principles – Intangible Asset Recognition and Valuation Guidelines

In this chapter, students will learn how to –
    • Understand GAAP for intangible asset recognition
    • Understand GAAP for intangible asset valuation

Chapter 3
Intangible Assets - Description and Examples

In this chapter, students will learn how to –
    • Understand GAAP for intangible asset recognition
    • Understand GAAP for intangible asset valuation

Chapter 4
Intangible Asset Valuation Methods

In this chapter, students will learn how to –
    • Understand various intangible asset valuation methods
    • 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

Accounting Course 470 Home: https://www.cpethink.com/qas-cpa-courses
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