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Valuing Intangible Assets: Challenges and Considerations in Business Valuation

RNC

However, while tangible assets such as property and equipment are relatively straightforward to evaluate, intangible assets present a unique set of challenges. Intangible asset valuation has emerged as a vital aspect of business valuation, requiring careful consideration and expertise.

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How Accounting Helps Hide Mergers from the FTC and DOJ

Reynolds Holding

Generally Accepted Accounting Principles (GAAP), which exclude nearly all intangible assets, such as intellectual property and customer data. This exclusion occurs even as the FTC and DOJ have recently paid closer attention to sectors rich in intangible assets, like pharmaceuticals and technology.

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New edition of the International Valuation Standards (IVS) published

IVSC

This substantial update includes new chapters on Data & Inputs, Documentation, and Financial Instruments , alongside a reordered General Standards section that more accurately reflects the modern valuation process. Documentation Updated requirements for comprehensive record-keeping in line with national standards and regulations.

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IVSC Agenda Consultation 2024

IVSC

The IVSC’s mission is to develop, maintain, and promote internationally agreed standards for the valuation of assets and liabilities. The document also outlines, and seeks feedback on, additional topics that may be considered for future revisions of the IVS, ensuring that the standards remain relevant and comprehensive.

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IVS to become freely available from January 2025

IVSC

The subscription-based IVS Online platform will remain an important resource, providing access to a comprehensive archive of previous editions, translated documents, red-line versions, and thought leadership materials.

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The Unicorn Puzzle

Harvard Corporate Governance

With this capital, they can invest more in organizational intangible assets with less expropriation risk than if they were public. We document the evolution of the number of unicorns and find that the number increases at an accelerating pace over our sample period. We create a new unicorn database. Our sample covers all U.S.

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Business Valuation for Selling a Carpentry Business

Equilest

What documents are required for valuation? Business assets and liabilities Both tangible and intangible assets play a role in valuation. Tangible assets include machinery, tools, and inventory, while intangible assets cover brand reputation and client relationships. Can I do the valuation myself?