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Professional Insights: Bridging the Gap – Rethinking Financial Reporting for the Intangible Asset Revolution

IVSC

Anup joined the Haskayne School of Business in July 2018. In October 2018, Anup became Haskayne’s first awardee of Canada Research Chair, a highly prestigious Chair awarded by the Government of Canada. Professor Srivastava also shares his insights on the role of machine learning in measuring intangible assets.

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ESG Valuation Considerations – Top Down or Bottom Up?

Value Scope

Intangible asset valuation concepts can and should be applied to unique ESG cash flows. In 2018, the number was about $5 billion. Will ESG assets be recorded on balance sheets one day soon, just as intangible assets such as goodwill and intellectual property are recorded today?

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Appraiser Newsroom - Untitled Article

Appraiser Newsroom

Pamela received the ASA designation in 2003 and the ARM designation in 2018. He focuses on complex litigation and has a special interest in intangible asset valuation. He is also the author of the third edition of Valuation for M&A: Building and Measuring Private Company Value, published by Wiley in 2018.

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Appraiser Newsroom - Untitled Article

Appraiser Newsroom

Kevin Couillard | ASA, CFA | Executive Director | FairValue Advisors, LLC Kevin Couillard, ASA, CFA: Kevin has over 35 years of experience in valuing business interests and intangible assets and providing litigation/dispute resolution services regarding valuation/damage matters.

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Appraiser Newsroom - Untitled Article

Appraiser Newsroom

Across his 22 years of valuation experience, Brent’s primary focus has been in providing intangible asset purchase price allocations for financial statement and tax reporting purposes. During this time, she valued businesses, fractional interests, and intangible assets for a wide range of purposes.

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Why Are Acquiring Companies So Reluctant to Amortize Purchased Goodwill?

Reynolds Holding

But]…on June 15, 2022, [FASB] unanimously voted to drop its project on identifiable intangible assets and the subsequent accounting of goodwill…The decision came as a huge surprise to market watchers [19]. 2018) GE bases strategy on ‘robust industrial logic’, Financial Times , 27 June 2018 Dissanaike, G., and Meeks, J.G.

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Preventing misapplication of GAAP standards

ThomsonReuters

Under IFRS , intangible assets are valued on the basis of the future economic benefit. In 2018, SEC hit ADT with a $100,000 fine over its failure to give GAAP numbers equal or greater prominence in its reporting. IFRS does not approve this method. Under GAAP, intangible assets (i.e.,