The focus of the session will include a discussion of intangible asset characteristics and ways in which these assets (and their related impact on the income statement) are particularly vulnerable to misstatement (both accidental and intentional). We will also explore best practices, and present examples, of effective analysis which can be used to challenge the methodology and assumptions considered in the intangible asset fair value development in order to reduce the risk of financial misstatement.

For the requirements to obtain CPE, click here.