Key Issues in Debate Over the Cost Approach for Healthcare Intangibles

Business Valuation UpdateVol. 21 No. 11
November 2015
Mark O. Dietrich, CPA
Timothy R. Smith, CPA/ABV


Editor’s Note: There is an ongoing debate over the reliance on the cost approach in valuing intangible assets in a healthcare industry context. Adding fuel to the fire is an AICPA white paper on the application of the cost approach to valuing intangibles ...