Valuing Intangible Assets under the Mandatory Performance Framework: A Fair Value Update

BVResearch Pro
American Society of Appraisers Business Valuation Review™
Winter 2019 Volume 38, Issue 2 pp. 103-116
Mark L. Zyla, CPA/ABV, CFA, ASA
Antonella Puca, CPA/ABV, CFA
business valuation accrediting organizations
intangible assets, Mandatory Performance Framework

Summary

Intangible assets represent an increasingly relevant component of an entity’s value. However, the value of intangible assets is typically not measured on corporate financial statements unless in a business combination under both generally accepted accounting principles (GAAP) in the United States and International Financial Reporting Standards (IFRS) internationally.
Valuing Intangible Assets under the Mandatory Performance Framework: A Fair Value Update
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