THE ESSENTIAL GUIDE TO INTANGIBLE ASSET VALUATION STANDARDS AND PRACTICES
Intangible assets have become critical to modern business. They drive success or failure in today's IP-dominant marketplace and form the very foundation of entire industries—yet they are inherently difficult to value. Methodologies may conflict, different standards may apply, and the appropriate approach may depend heavily on the individual asset's lifespan; when there is no physical object or standard basis for comparison, valuation quickly becomes complex.
Accounting for Goodwill and Other Intangible Assets addresses this complexity by clarifying the various relevant standards and providing a practical framework for application. From identification to analysis to reporting, this helpful resource offers expert guidance toward FASB- and IFRS-compliant valuation of intangibles, including measurement, amortization, impairment testing, disclosure, deferred tax consequences, and more, whether the assets in question are in business combinations, part of an asset acquisition, or self-generated.
As accounting rules and the business environment evolve in tandem, the valuation of intangibles is as complex as the assets themselves are critical. Providing clear explanations coupled with real-world methods, this book provides essential guidance for valuation and accounting professionals.
