Title: Reasons to Conduct an Intangible Asset Valuation
Abstract: This chapter introduces several of the reasons to conduct an intangible asset valuation. Although there are almost countless owner/operator motivations for performing such analyses, these motivations may be grouped into general categories of reasons, including transactional, financing, taxation, informational, bankruptcy, and litigation motivations. Intangible asset valuations are commonly performed for transactional purposes as well as for notational purposes. The chapter also introduces the differences between transactional valuations and notational valuations. It describes the differences between valuing an intangible asset as a component of a going-concern business and valuing an intangible asset as an independent economic unit. Intangible assets commonly function as a component of a going-concern business enterprise. The business acquisition purchase price allocation for financial accounting purposes is a common reason to conduct an intangible asset valuation. Corporate officers and directors are responsible for protecting the company assets, maximizing the company financial performance, and complying with laws and regulations.
Publication Year: 2016
Publication Date: 2016-10-28
Language: en
Type: other
Indexed In: ['crossref']
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