Module X discusses Valuation Applications related to Intangible Assets and includes methods prescribed and followed to value Intangible Assets
This module elucidates valuation methods related to intangible assets and goodwill.
Valuation methods include
- Cost Approach
- Market value approach and
- Economic value approach
The Cost Approach covers:
- Replacement cost method
- Reproduction cost method
Market value approach covers:
- Price/valuation multiple
- Guideline pricing method
Economic value approach highlights:
- Relief-from-royalty-method;
- Multi-period Excess Earnings Method (MEEM);
- With-and-Without method or premium profit method;
- Greenfield method; and
- Distributor method
It also covers valuation of goodwill under Ind AS 103 (IFRS 3)
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