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Technical

Three approaches to valuing intangible assets Logo cgma

  Mark S. Beasley, CPA, Ph.D., Bruce C. Branson, ... |   Free |   AICPA |   Jan 2012 |   CGMA.org

Valuation assignments must estimate the value of intangibles, recognising the volatility, ongoing creation, and problems with protection and enforcement. Three methods used to value intangible assets include the market, income and cost approaches. This tool is intended to help CGMA professionals to develop or confirm their general understanding of these three methods.

Topics covered:
  • Management accounting: Technical: Corporate finance & treasury management: Business valuation, Intermediate

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