The ability to apportion value among intangible assets is a critical skill for valuation analysts. These skills are required for calculating patent damages, determining the value of patents in start-up companies and for complying with accounting standards. This session explains how to allocate intangible value among patents in use, patents not in use, trademarks, non-compete agreements and customer relationships as well as how to account for goodwill.
About the Course:
This invaluable webinar walks you through the process of allocating value across a variety of intangible assets. If you don't know the answers to the following questions, you really should listen to this webinar:
- How do the rates of return and costs of capital affect the market value of assets?
- What is the impact on intangibles and goodwill when the market value of assets exceeds the book value of assets?
- When do intangibles and goodwill show up on the balance sheet?
- How is goodwill accounted for when it results from stock versus asset acquisitions?
- When is goodwill amortizable?
- How are the impairment tests for goodwill and other intangible assets applied?
- When are research and development costs expensed? Capitalized?
- What is the formula for calculating the value of patents in use?
- What is the formula for calculating the value of patents not in use?
- What is the formula for calculating the value of trademarks?
- What is the formula for calculating the value of non-compete agreements?
- What is the formula for calculating the value of customer relationships?
- What are contributory charges?
- How do contributory charges prevent overvaluing intangible assets?
Course Leader: Dr. Stanley Jay Feldman, Chairman, Axiom Valuation Solutions
Stan is the chief valuation officer and has overall responsibility for Axiom Valuation content development. He is an expert in the theory and practice of small business valuation and financing. Stan is also an Associate Professor of Finance at Bentley University, a well-respected, business-centered college in the Boston area. As president of SJF Associates for the last ten years, he has consulted on complex business valuation situations. He has written on business topics for a number of publications.
From 1980 to 1989, Stan built and managed the industry forecasting services at DRI/Standard & Poors, the leading U.S. economic analysis and industry forecasting firm. He led the development of several, path-breaking expert system applications that enabled non-expert users to perform complex industry financial analyses. Prior to that, Stan was Associate Director of Pension Management for the Prudential Insurance Company.
Stan has both small and mid-sized company management experience. At DRI, he rose to Senior Vice President of Industry Services and he served on DRI's Executive Committee. He received a B.A. in Economics from the City University of New York, Hunter College, a M.A. in Economics from the New School for Social Research, and a Ph.D. in Economics from New York University.
Course Length: Approx. 1.5 hours
$295 PER USER
Purchase Now:
Need help purchasing this course? Please contact Neomi Barazani at 609-919-1895 ext. 100 or at info@bdacademy.com.