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Intangible Asset Valuation and Fair Value Accounting

Valuation for Financial Reporting

 Intangible Asset Valuation and Fair Value Accounting
CPE Credit

Program Type: VideoCast (Audio,Video, PPT Presentation)
Program Level: Basic
Prerequisites: Previous training or experience with the fundamentals of accounting, finance, economics, and business writing.
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: Two (2) Hours
Fields of Study: Accounting
Item Number: 11OFVVC4341
Shipping Weight: 0lbs. 0oz.
Price: $110.00
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Program Description

This webinar will describe identifiable intangible assets for fair value purposes: identifiable intangible assets recognized under GAAP, identifiable intangible assets not recognized under GAAP, residual intangible assets recognized under GAAP, and phenomena that do not qualify as intangible assets. The webinar will describe the intangible asset fair value measurement assignment: standard of value—fair value, premise of value—highest and best use analysis, levels I, II, and III of ASC 820-10 valuation evidence, and estimating fair value when there is little (or no) market.

The webinar will also summarize generally accepted intangible asset valuation approaches and methods: cost approach valuation methods, valuation analyst cost approach data gathering and due diligence, market approach valuation methods, valuation analyst market approach data gathering and due diligence, income approach valuation methods, and valuation analyst income approach data gathering and due diligence.

Learning Objectives

After completing this webinar, attendees will be able to:

- Distinguish between intangible asset valuation approaches and methods
- Decide which approach or method is best utilized

Who Should Attend

Business valuators, CPAs, CVAs, CBAs


Mr. Robert Reilly is a managing director with Willamette Management Associates. His practice includes business valuation, forensic analysis, and financial opinion services.

Mr. Reilly has performed the following types of valuation and economic analyses: economic event analyses, merger and acquisition valuations, divestiture and spin-off valuations, solvency and insolvency analyses, fairness and adequacy opinions, ESOP formation and adequate consideration analyses, private inurement/intermediate sanctions opinions, acquisition purchase accounting allocations, reasonableness of compensation analyses, restructuring and reorganization analyses, tangible asset/intangible asset inter-company transfer price analyses, and lost profits/economic damages analyses.

He has prepared these valuation and economic analyses for the following purposes: transaction pricing and structuring (merger, acquisition, liquidation, and divestiture); taxation planning and compliance (federal income, gift, and estate tax; state and local property tax; transfer tax); financing securitization and collateralization; employee corporate ownership (ESOP employer stock transactions and compliance valuations); forensic analysis and dispute resolution; corporate strategic planning and management information; bankruptcy and troubled company support (recapitalization, reorganization, restructuring); financial accounting and public reporting; and regulatory compliance and corporate governance.

Mr. Reilly has been accepted as an expert witness in various federal, state, and international courts and before various boards and tribunals. This expert testimony has related to business, stock, and property valuation matters and to lost profits/economic damages matters. He has served as an expert witness in the following types of litigation: bankruptcy, breach of contract, breach of fiduciary duty, condemnation, conservatorship, corporate dissolution, expropriation, federal income tax, federal gift and estate tax, intellectual property infringement, lender liability, marital dissolution, dissenting shareholder appraisal rights/shareholder oppression, property tax appeal, reasonableness of executive compensation, solvency and insolvency, stockholder suits, tort claims, wrongful death/personal injury, and reasonableness of royalty rates and/or transfer prices. He has served as a court-appointed arbitrator with respect to squeeze-out merger dissenting shareholder rights actions.

Prior to Willamette Management Associates, Mr. Reilly was a partner and national director of valuation services for the Deloitte & Touche accounting firm. Prior to Deloitte & Touche, he was vice president of Arthur D. Little Valuation, Inc., a valuation services firm. Prior to that, Mr. Reilly was the director of corporate development for Huffy Corporation, a manufacturing company. Prior to that, he was a senior consultant for Booz, Allen & Hamilton, a management consulting firm.