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Use of Discounted Cash Flow Approaches in US GAAP Accounting

ThomsonReuters

Discounted cash flow approaches are a helpful tool used in US GAAP accounting for valuation and impairment assessments. A discounted cash flow approach involves projecting a stream of cash flows for an item and then applying a discount rate to those cash flows to calculate a single value or a range of values for that item.

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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. Will ESG assets be recorded on balance sheets one day soon, just as intangible assets such as goodwill and intellectual property are recorded today? This information gap can affect valuations for the worse.”

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The Importance of (and challenges with) Valuing Intangibles

IVSC

During the panel discussion, I proposed splitting intangibles into two categories: intangible intangibles (which are not a distinct component of invested capital) and tangible intangibles (which are a distinct component of invested capital). Watch the IVSC’s webinar on Valuation and Intangible Assets.

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Blue Sky Valuation Using DCF

Equilest

To discover how blue sky valuation combined with the Discounted Cash Flow (DCF) method helps assess intangible assets like brand equity, intellectual property, and goodwill. Defining "Blue Sky" in Valuation The term “blue sky” refers to the intangible value of a business. What Is Blue Sky Valuation?

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Driving Growth Through Digital Transformation in M&A

Sun Acquisitions

Moreover, digital transformation has prompted a shift in focus from traditional asset-based acquisitions to ones centered around acquiring intellectual property, data assets, and digital platforms. This shift reflects the growing recognition of intangible assets as value drivers in the digital age.

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Valuation of an AI technology startup

RNC

Uncertainty with technology startups makes accurate growth and discount rate determination difficult. Valuing intangible assets, like intellectual property, is inherently subjective and variable. Consult experts to refine growth and discount rate assumptions. Perform sensitivity analysis to evaluate various scenarios.

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How a Business Valuation Can Help Your Negotiations with a Potential Buyer

Shuster & Co.

Five of the most common business valuation methods include : Asset valuation: This valuation method accounts for both tangible and intangible assets using book or market value to determine the total value of your business. Discount cash flow valuation: This method is better when profits are not expected to remain stable.