News Tag: fair value measurement


How to document the selection of a royalty rate when valuing intellectual property assets or rights

Under the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential, valuation experts will be expected to have a certain amount of documentation in their work files. Regardless of whether you hold the CEIV credential or not, anyone doing fair value for financial reporting should comply with these new rules. This post covers how to document the selection of a royalty rate when valuing intellectual property assets or rights. Read more >>

How to document the life for the projection period with respect to noncontractual customer-related intangible assets

Under the new requirements for fair value for financial reporting, valuation experts will be expected to have a certain amount of documentation in their work files. The new requirements are contained in the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential. Regardless of whether you hold the CEIV credential or not, anyone doing fair value for financial reporting should comply with these new rules. Read more >>

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