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Customer relations is the top intangible, per MARKABLES study

Customer relations is the most important of all intangible assets, accounting for 25% of enterprise value, according to a new study from MARKABLES.

Goodwill impairments YTD 2022 are up, per Kroll analysis

Risky financial markets and an uncertain economic environment add up to increased goodwill impairments.

Takeaways from the ASA Fair Value Conference

The 2022 ASA NY Fair Value Conference was held in hybrid form (online and in-person from Hoboken, N.J.) on June 16.

FASB hits ‘pause’ on goodwill project

The big news at the 2022 ASA NY Fair Value Conference last week was that the FASB has dropped its project on goodwill, but it could be revisited in the future.

Human capital and valuation explored in new paper

Everyone knows the phrase “our people are our most valuable asset,” but just how does human capital generate value for organizations?

A Bird’s-Eye View of Major Intangible Asset Benchmarks

This is an analysis of over 30,000 intangible assets and the types most prevalent in acquisitions, including asset values, royalty rates/profit margins, and useful lives.

Goodwill impairments in U.S. doubled in 2020: Kroll study

Total goodwill impairment in U.S. public companies was $142.5 billion in 2020, more than double the $71 billion recorded in 2019, according to the “2021 U.S. Goodwill Impairment Study” by Kroll.

Houlihan Lokey updates its PPA study

Analysts at Houlihan Lokey have released its 2019 and 2020 Purchase Price Allocation Study, which examines key data points of purchase price allocations (PPAs) recorded by U.S. public registrants.

Intangibles, ESG, and digital assets are on the FASB’s new research agenda

In response to feedback received in an agenda consultation, the Financial Accounting Standards Board (FASB) announced that its research agenda now will include the following projects.

Benchmark Data on Contract-Based Intangible Assets and Remaining Useful Lives

Many contract-based relationships represent identifiable intangible assets that require valuation apart from goodwill. The data here are from the third edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, which includes data from almost 16,000 purchase price allocations.

Updated Data Help Appraisers With RULs of Intangible Assets

To estimate the expected remaining useful life (RUL) of an intangible asset, it can be helpful to see how other appraisers have assigned RULs to similar assets in the subject industry. Data on 18 identifiable intangible types (also broken down by industry) culled from almost 16,000 purchase price allocations (PPAs) have been assembled into the third edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations.

CFAs support annual testing for goodwill impairment

Global standard-setters, such as the Financial Accounting Standards Board (FASB) in the U.S., are revisiting the issue of annual impairment testing versus amortization of goodwill.

Introducing BVR's Benchmarking Intangibles Guide

Valuing intangible business assets can be overwhelming at times. Between the different approaches and the myriad factors that go into each, it’s easy to miss a step. BVR’s recently released third edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations seeks to provide context to this dizzying array of factors with a look at the different approaches for valuing intangible assets—as well as empirical data from actual valuations.

Clint Eastwood awarded $6.1 million in right of publicity case

In a default judgment, actor Clint Eastwood has been awarded $6.1 million from a company that falsely claimed Eastwood had endorsed its CBD products.

Free model adjusts ROI distortion from missing intangibles

Intangible assets that are “missing” from corporate balance sheets (see prior coverage) distort performance metrics and generally overstates return on capital.

New push to explore realignment of intangible asset disclosures

Long overdue is a re-examination of the reporting and disclosure framework for intangible assets (IA).

New course on intangibles debuts at the October ASA conference

A new advanced course on the valuation of intangible assets will make its debut at the ASA International Appraisers Conference in Las Vegas.

BVR releases updated data on identifiable intangibles

Data from almost 16,000 purchase price allocations (PPAs) are included in Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, 3rd edition, which has just been released.

Sneak preview of updated data on identifiable intangibles

Get an advance look at the new edition of a guide that analyzes data on the useful lives of intangible assets culled from over 15,000 purchase price allocations.

Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, Third Edition

August 2021 PDF, Softcover

BVR (editor)

Business Valuation Resources, LLC

Benchmark data is used to help support the allocation of intangible assets and the estimation of remaining useful lives for a purchase price allocation (PPA). Now in its third edition, Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations delivers a compilation of reported, vetted and carefully analyzed data, particularly focused on useful lives of intangible assets as reflected in almost 16,000 purchase price allocations Learn more >>

Goodwill impairments fell 10% in 2019: D&P study

Total goodwill impairment declined to $71 billion in 2019, down 10% from $78.9 billion in 2018, according to the “2020 U.S. Goodwill Impairment Study” by Duff & Phelps.

FASB OKs goodwill triggering standard update for private firms

The Financial Accounting Standards Board has decided to give private companies and not for profits the option to assess at a later point a situation that might trigger a goodwill impairment.

Global intangible asset value rebounds to hit all-time high

Business valuers recognise that intangibles present individual ‘facts and circumstances’ challenges. And IFRS 3, even without the proposed amortisation changes, does not fully report the current value of acquired or created intangibles (increasing the operational value of intangibles is generally a strategic goal).

The value of internally generated intangibles depends on where they were created

‘Against a backdrop of the growing importance of intangibles, for regulators and legislators there is clearly scope for improving comparability between European company accounts by increasing the harmonization of the treatment of intangibles by SMEs,’ a new survey issued by the European Federation of Accountants and Auditors for SMEs reveals.

Saudi businesses continue the transition to intangibles, say Deloitte

A new report from Deloitte Middle East and Saudi Authority for Accredited Valuers TAQEEM, ‘The Future of Intangible Assets in the Kingdom of Saudi Arabia,’ presents a comparative analysis with Tadawul, the Saudi Arabian stock index, to establish that ‘the Saudi Arabian economy is at the start of a similar transition’ as those experiences in UK and North American markets.

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