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Determination of fair value of intangible assets for IFRS reporting purposes [electronic resource]

By: Language: English Series: International Valuation Standards Committee Discussion Paper ; July 2007 Publication details: London IVSC 2007Subject(s): LOC classification:
  • 333.332091 $2 18
Online resources: Summary: Invites feedback on standardising the approach to take in the determination of the fair value of intangible assets for the purpose of reporting under the International Financial Reporting Standards (IFRS). Considers the key standards affected, technical valuation issues, intangible asset valuation methods, determination and benchmarking of valuation inputs, comparison of different approaches and proposed hierarchy for selection of valuation methods, and the valuation process. Comments required by 31 October 2007.

Invites feedback on standardising the approach to take in the determination of the fair value of intangible assets for the purpose of reporting under the International Financial Reporting Standards (IFRS). Considers the key standards affected, technical valuation issues, intangible asset valuation methods, determination and benchmarking of valuation inputs, comparison of different approaches and proposed hierarchy for selection of valuation methods, and the valuation process. Comments required by 31 October 2007.