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Intangible Asset Valuation Cost Approach Methods And Procedures
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Fundamentals of the Asset-Based Business Valuation …
www.willamette.comasset approach to business valuation. Either name for this approach is generally accepted among valu-ation analysts and in the valuation literature. The asset-based approach encompasses a set of methods that value the company by reference to its balance sheet. In contrast, income approach and market approach valuation methods primarily focus
Case Studies in Financial Statement Fraud
www.fraudconference.comAsset Impairments Slightly different rules depending on the type of asset (investments, intangible assets, long-lived assets such as property and equipment) Generally, an impairment exists when an asset’s net book value is greater than its: Fair value or Net realizable value Determining fair value or net realizable value is