Intangible Asset Valuation - v16 (Course Id 2852)

• Who is this course for?
  This course is designed for anyone needing Continuing Professional Education (CPE), including CPAs and accounting professionals seeking an overview-level understanding of intangible asset recognition and valuation.
• What is this course about or what problem does this course solve?
  This course provides an overview of intangible asset recognition and valuation methods, covering historical trends, GAAP guidelines, categories of intangible assets, and practical valuation techniques used to address challenges in recognizing and valuing intangible assets in financial reporting.
• Where can the knowledge from this course be used?
  The knowledge from this course can be used in accounting, financial reporting, business valuation, audit preparation, and evaluating intangible assets such as patents, trademarks, goodwill, customer lists, and brands within organizations.
• Why is this course important to a CPA or Accountant?
  This course is important to CPAs and accountants because it helps them understand GAAP limitations and valuation methods related to intangible assets, which are increasingly significant in modern financial analysis and reporting.
• When is this course relevant or timely?
  This course is relevant as intangible assets continue to grow in importance in business valuation and financial reporting, and it reflects current accounting guidance and trends with a 2026 release and revision date.
• How is a course like this consumed or used?
  This course is consumed as a QAS self-study text course that includes instructional chapters, review questions, and a final exam requiring a minimum passing score of 70% to earn CPE credit.

The purpose of this course is to provide an overview of intangible asset recognition and valuation methods. First, the course presents a historical perspective and current trends in the creation and valuation of intangible assets. 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.

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

· This chapter presents the need for financial professionals to consider intangible asset recognition and valuation issues. Reasons to address this issue include the trend in intangible asset creation, inadequacies of current financial reporting and the increased research attention that has been given to the topic.

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 –

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