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)
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Team of Industry Experts
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Defending Identified Fair Value
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Market Analysis
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Using Intrinsic Value Approach
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Identifying Comparable Deals
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Rich Experience of Valuations of Technology Transfer to USA
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With or without valuations
How can we help you?
![](https://www.fairvaluation.com/wp-content/uploads/2021/06/01.png)
Team of Industry Experts
![](https://www.fairvaluation.com/wp-content/uploads/2021/06/02.png)
Market Analysis
![](https://www.fairvaluation.com/wp-content/uploads/2021/06/03.png)
Identifying Comparable Deals
![](https://www.fairvaluation.com/wp-content/uploads/2021/06/04.png)
With or without valuations
![](https://www.fairvaluation.com/wp-content/uploads/2021/06/05.png)
Defending Identified Fair Value
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Using Intrinsic Value Approach
![](https://www.fairvaluation.com/wp-content/uploads/2021/06/07.png)