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Technical

Brand valuation Logo cima

  Richard Mallett |   Free |   BPP |   Dec 2014 |   01:00 h |   AICPA Store
Learning Objectives

By the end of this course, you will have learned:

  • The importance of brands in the valuation of companies
  • The fundamentals of accounting for brands and other intangible assets covered in more detail in another e-learning module, IAS38 – Intangible Assets
  • The broad approaches used in the valuation of brands
  • Implementation within the IFRS framework and issues arising
  • Current stance and output of regulators and standard setters

Course Duration: 1 hour
This course does not offer CPE credit but does count as CPD for CIMA members.

The following presentation looks at the valuation of intangible assets – particularly brands – and how financial reporting is evolving to deal with such assets and the challenges arising.

About the author:
Richard is a fellow of CIMA and a member of the Association of Corporate Treasurers. He has held senior positions at Boots, Reed Elsevier and Sainsbury’s - where he was Group Treasurer and subsequently Group Financial Controller. Richard was appointed Technical Director of CIMA in 2001 with responsibility for maintaining and enhancing CIMA’s authority in management accounting, financial reporting and related business areas. He completed six months of freelance consultancy with Intangible Business, the specialist brand valuation consultancy before joining BPP as a CPD Presenter in 2010.
Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Intermediate
  • Fair value measurement: Technical: Business & intangible assets, Intermediate
  • Management accounting: Technical: Corporate finance & treasury management: Valuation of intangibles, Intermediate

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