This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Technical

About this topic

Fair value measurement continues to be a top area of concern amongst both public and privately-owned organizations. The learning resources provided are designed to help practitioners understand the knowledge and skills needed in fair value measurement for entities & intangibles, including goodwill, business combinations, and impairment of long-lived assets.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

Physician Compensation - Determining Fair Market Value and Assessing Commercial Reasonableness

This archived webcast will provide a basic understanding of the concepts of fair market value and commercial reasonableness related to physician compensation valuations.

Webcast Business & intangible assets - other intangible assets Foundational

Valuing Start Up Companies – A Silicon Valley Perspective– Intangible Assets

In this archived webcast, we will evaluate a range of valuation issues related to these types of companies.

Webcast Business & intangible assets - other intangible assets Foundational

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

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

Fair Value Issues Specific to NFPs: Not-for-Profit Accounting & Financial Reporting

Learn fair value measurement issues that are a challenge for many not-for-profits and specific techniques available to measure the fair value of certain assets and...

Course – Online FASB financial accounting & reporting Foundational

Brand valuation

This course looks at the valuation of intangible assets and how financial reporting is evolving to deal with such assets and the challenges arising.

Course – Online Professional accounting standards Intermediate

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