المنهج 105 ــ تقييم الأصول غير الملموسة

The purpose of this course is to focus on the principles and IFRS issues arising when valuing intangible assets. This course is open to anyone, although it is recommended that students have knowledge of financial reporting and at least two years of business valuation experience, including some exposure to appraisals of intangible assets.

The objective of this course is to provide students with a comprehensive understanding of the valuation approaches to intangible assets.

As preparation for this course, students are encouraged to review both (a) the AICPA Practice Aid entitled “Assets Acquired to Be Used in Research and Development Activities”, Working Draft Released November 18, 201, and (b) The Appraisal Foundation, Best Practices for Valuations in Financial Reporting: Intangible Asset Working Group, “The Identification of Contributory Assets and the Calculation of Economic Rents”, issued May 31, 2010.

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