ASC 350/360 – Impairment or Disposal of Long-Lived Assets (Goodwill, Intangibles, PP&E)
Transaction
- Goodwill
- License/ Rights
- Intellectual Property – Source Code, Patents, Copyrights
- Brand
- Customer Lists
- Customer Relationships
Have more questions?
Lack of Market for Intangibles
Lack of Data related to similar deals
Determinable Vs. Undeterminable Useful Life
Valuation Complexities
Complex areas such as Pharma, IT, and FinTech
Estimating Associated Cash Flows
Estimating Excess Earnings
Estimating Obsolescence
Valuation Complexities
High growth potential
No revenues and operating losses
Uncertain call future potential
Primary asset = IP
Expected ESOP
Negative bottom line
Private entity (non-comparable listed entities)
How can we help you?
Team of Industry Experts
Defending Identified Fair Value
Market Analysis
Using Intrinsic Value Approach
Identifying Comparable Deals
Rich Experience of Valuations of Technology Transfer to USA
With or without valuations
How can we help you?
Team of Industry Experts
Market Analysis
Identifying Comparable Deals
With or without valuations
Defending Identified Fair Value
Using Intrinsic Value Approach