Transcription of Three approaches to valuing intangible assets
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Three approaches to valuing intangible assets
Powered byCGMA TOOLsThree approaches to valuing intangible assets1 Introduction2 Conducting a Valuation of intangible Assets3 CONTENTsTwo of the world s most prestigious accounting bodies, AICPA and CIMA, have formed a joint-venture to establish the Chartered Global Management Accountant (CGMA) designation to elevate the profession of management accounting. The designation recognises the most talented and committed management accountants with the discipline and skill to drive strong business approaches To valuing inTA ngible AsseTs2 Box 1: intangible asset Characteristics Identifiability. intangible assets can be identified specifically with reasonably descriptive names and should see some evidence or manifestation of existence such as a written contract, license, diskette, procedural documentation or customer list, amongst others.
Replacement cost new implies the current cost of a similar new property having the nearest equivalent utility to the property being valued. In most cases, replacement cost new is the most direct and meaningful cost based means of estimating the value of an asset. Once replacement cost new is estimated, various forms of obsolescence
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