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
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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
