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Technical

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Forensic accounting and business valuation services continue to be a growing area for practitioners looking to specialize and expand their firm offerings. The learning resources are designed to help you understand the knowledge and skills necessary to support the needs of your clients in these areas.

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Reasonable Royalties: What CPAs Should Know - Part 2

This article provides detail on approaches that are generally used by experts and accepted by courts for the determination of a reasonable royalty.

Article Business & intangible assets - other intangible assets Foundational

Experts warn of cybersecurity ‘storm’

In this article experts discuss the cybersecurity vulnerabilities they see in the accounting profession.

Article Cyber crime Foundational

Reasonable Royalties: What CPAs Should Know - Part 1

This is the first in a two-part series. This first part describes the basic framework of a reasonable royalty analysis.

Article Business & intangible assets - other intangible assets Foundational

Data analytics helps auditors gain deep insight

Technology provides opportunity to test full data sets rather than just samples.

Article Data analytics Foundational

Monitoring fraud risks in the supply chain

This article explains how companies can probe one of the top risks—third-party expense categories—and avoid overpaying,

Article Fraud Intermediate

Tips for conducting a forensic interview

A properly conducted forensic interview turns a potentially reluctant subject into an information-providing source. Read more to learn how.

Article Information gathering & preservation Foundational

Artistic-Related Intangible Asset Valuation– Intangible Assets

This archived webcast will discuss artistic-related intangible assets and review the valuation methodologies used in valuing these types of assets.

Webcast Business & intangible assets - other intangible assets Foundational

Signed, Sealed, Delivered - Measuring the Fair Value of Contract-Based Intangibles

This archived webcast will review the types of contract-based intangible assets that are often recognized on balance sheets.

Webcast Business & intangible assets - other intangible assets Foundational

Intangible Asset Valuation Methodologies - Income, Market, and Cost – Intangible Assets

This archived webcast will discuss the three approaches to intangible asset valuation.

Webcast Business & intangible assets - other intangible assets Foundational

The Valuation of Customer-Related Intangible Assets

This archived webcast will describe the circumstances which require the valuation of customer-related assets and current best practices.

Webcast Business & intangible assets - other intangible assets Foundational

Key Aspects of ASC 350 and ASC 360 Impairment Testing – Goodwill & Impairment of Long-Lived Assets

This archived webcast covers the key aspects to consider when performing FASB ASC 350 and 360 impairment testing.

Webcast Business & intangible assets - goodwill Foundational

Marketing-Related Intangible Asset Valuation– Intangible Assets

This archived webcast will discuss the various types of marketing-related intangible assets and common valuation methodologies.

Webcast Business & intangible assets - other intangible assets Foundational