IFRS - valuation of intangibles

The identification and valuation of intangible assets in a business combination, as well as annual impairment tests for goodwill, requires a solid understanding of appropriate valuation methods.

Professionals working for businesses considering acquisitions both now and in the future will need to understand the impacts on their group prior to entering into such a transaction. This course is aimed at preparers of financial statements within listed companies or large private companies complying with International Financial Reporting Standards plus business analysts considering any form of business combination.

The speaker will be drawn from a pool of subject specialists who are qualified professionals. Having worked for leading organisations they will bring their subject to life by relating the course content to real life case studies.

• Different classes of intangible assets.
• Fair value definition.
• Appropriate valuation methods for intangible assets.
• The concept of cash-generating units.
• Annual impairment testing for intangible assets with indefinite lives, including goodwill.

The course will run form 9.30am to 12.45pm in the morning or from 2.00pm to 5.15pm in the afternoon. Refreshments are provided.

3 CPD hours (for non CIMA members)

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