Transcription of Intangible Asset Valuation Approaches
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Intangible Asset Valuation Approaches
Intangible Asset Valuation Insights Intangible Asset Valuation Approaches and Methods Brian P. Holloway and Robert F. Reilly, CPA. There are numerous reasons to apply the cost approach to the Valuation of an Intangible Asset . Before applying this Valuation approach, the Valuation analyst should be familiar with the generally accepted cost approach methods and procedures. In addition, the Valuation analyst should have sufficient data to measure (1) the Intangible Asset cost components and (2) the Intangible Asset obsolescence components. This discussion summarizes both (1). the data requirements and (2) the analytical procedures needed to apply the cost approach.
www .willamette .com INSIGHTS • AUTUMN 2012 13 Intangible Asset Valuation Approaches . and Methods. Brian P. Holloway and Robert F. Reilly, CPA
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