This is an e-learning programme.

Upon successful registration and payment, you will be notified via email within 10-15 mins on your enrolment confirmation with user instructions to access this programme.
 
Please complete all topics and sub-topics within the E-Learning courseware.
(The programme and assessment is valid for 6 months from the date of purchase.)

ISCA Business Valuation E-Learning Series – An Overview ISCA Business Valuation E-Learning series consists of 2 modules, namely:   1. Business Valuation Fundamentals – Process, Standards, Approaches and Challenges (Course Code: BF009i) - Click on the title for the programme details   2. Valuation of Intangible Assets – Common Methods Adopted in the Marketplace (Course Code: BF010i) - Refer below for the programme details Enjoy 15% discounts for bundle purchase of 2 modules. For Bundle Purchase, click on the registration link below: For ISCA Member registration -> click here For Non-Members registration -> click here

 

BF010i: Valuation of Intangible Assets – Common methods adopted in the marketplace

 

Programme Objective

Intangible assets (IAs) first gained prominence at the turn of the century due to financial accounting requirement.  Financial reporting standards required intangible assets acquired as part of a business combination to be measured at fair value at the time of the acquisition, to be included in the acquirer’s balance sheet.  This is then subject to amortisation or periodic impairment testing.  However, as of now, for the internally developed intangible assets, they are not captured in the financial statements of the company under the current financial reporting standards.  The global economy is increasingly driven by innovation and technology, and IAs are critical drivers of economic and business value.  In the commercial world, many have felt that we have yet to catch up with the realities of this IA driven economy.  A discussion paper prepared by the UK Financial Reporting Council (FRC) acknowledged the limitations of the current financial reporting framework in capturing and presenting the nature and value of IAs and highlighted strong support from investor community to improve on the current state of affair.

In addition to the financial reporting aspect, it is recognised that IAs has evolved as a critical source of competitive advantage from a business strategy perspective, be it internally developed or acquired.  Hence, understanding the valuation of IAs becomes an important skill set to acquire for professionals in the marketplace.

In this 1.5-hour e-learning module, the speaker will cover the standards pertaining to IAs and the determination of its value, the definition, and various types of IAs, the common approaches adopted in the valuation of IAs as well as the common errors in the valuation of IAs.

Upon completion of this module, learners will be able to:

• Get insights into the standards relating to IAs and its valuation
• Define IA and understand the various types of IAs
• Identify and understand the various valuation approaches and methods for the valuation of IAs
• Identify the common errors in the valuation of IAs

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Programme Outline

• Valuation standards relating to IAs
• Types of IAs
• Valuation approaches and methods for IAs
• Practical challenges of IAs valuation

 

Training Methodology

E-Learning (24/7) with video and MCQ Assessment

No cancellation or change in programme enrolment once the enrolment is successful.

Click here for ISCA E-Learning User Guide.
 

Intended For

An Intermediate level course suitable for audit, accounting and finance professional who would like to acquire knowledge on valuation of intangible assets.

If you have no basic knowledge about Business Valuation, we strongly encourage you to register and attend the module Business Valuation Fundamentals – Process, Standards, Approaches and Challenges (Course Code: BF009i) first before attending this module.

Competency Mapping

Others = 1.50 Hours

Programme Facilitator(s)