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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. First, on December 17th, 2019, SEC Commissioner Hester Peirce went on live television to call for greater oversight of how ESG is used by companies and the investment community. “The In 2018, the number was about $5 billion.

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Richard Stewart OAM appointed Chair of the IVSC Business Valuation Board

IVSC

Richard joined the Board as a member in March 2019 and takes over from Andreas Ohl who steps down after a seven-year contribution to the IVSC’s standard setting boards. Most recently, Andreas has overseen the BVB’s work to issue Perspectives Papers on topics including Goodwill, Intangibles and ESG.

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New survey explores investor perspectives on goodwill

IVSC

In the fall of 2019, the IASB and FASB began projects re-examining goodwill accounting, and specifically, the measurement of goodwill post-acquisition. First, the markets and the accounting standard setters have recognised the ever-increasing importance of intangible value. The fervor has been no greater than in the SPAC market.

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Restructuring Moves & AUM Aid Invesco, Muted Revenues a Concern

Benzinga

However, a high intangible assets composition on the balance sheet and subdued revenue performance are major headwinds. The OppenheimerFunds acquisition in 2019 led to a significant rise in the company's AUM, turning it into one of the leading global asset managers. over the five years ended 2023.

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IVSC Webinars Series 2023 – Bios

IVSC

She is a member of the Intangible Asset Disclosure Industry Working Group set up by Singapore Government agencies. Alexander joined the IVSC as Director of Technical Standards (Tangible Assets) in 2019. She is a former member of the global Regulatory Board of the Royal Institution of Chartered Surveyors (RICS).

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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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Transcending Fair Market Value

Value Scope

Liquidation, Monetary, Financial, and Strategic Value The liquation value is simply the FMV without the intangible assets of the business unless certain intangibles such as patents can be separately sold/licensed and utilized by another firm. The psychology of investing. Upper Saddle River, NJ: Prentice Hall. [4]