chap9,Valuation of intangible assets无形资产评估.pdf

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1、ValuationofintangibleassetsRealPropertyValuationIntroductionScopeDefinitionsRelationshiptoaccountingstandardsGuidanceNotesEffectivedate姜涛山东财经大学21.0Introduction1.4Careshouldbetakenbyvaluersandusersofvaluationservicestodistinguishbetweenthevalueofindividual,identifiableintangible

2、assetsandgoingconcerns.姜涛山东财经大学32.0Scope姜涛山东财经大学43.0Definitions3.1Bookvalue3.1.1withrespecttoassets,thecapitalisedcostofanassetlessaccumulateddepreciation,depletion,oramortisationasitappearsontheaccountbooksofthebusiness.3.1.2withrespecttoabusinessentity,thedifferencebetweentotalas

3、setsandtotalliabilitiesofabusinessastheyappearonthebalancesheet.Inthiscase,bookvalueissynonymouswithnetbookvalue,networth,andshareholder`sequity.姜涛山东财经大学53.0Definitions3.3capitalisationAtagivendate,theconversionintotheequivalentcapitalvalueofnetincomeoraseriesofnetreceipts,actualore

4、stimated,overaperiod.3.4capitalisationfactor3.5capitalisationrate姜涛山东财经大学63.0Definitions3.6Cashflow3.6.1GrossCashFlow,netincomeaftertaxes,plusnon-cashitemssuchasdepreciationandamortisation.3.6.2NetCashFlow,duringanoperatingperiod,thatamountofcashthatremainsafterallcashneedsoftheb

5、usinesshavebeensatisfied.3.6.3Equitynetcashflow,netincomeaftertaxes,plusdepreciationandothernon-cashcharges,lessincreasesinworkingcapital,lesscapitalexpenditures,lessdecreasesininvestedcapitaldebtprincipal,plusincreasesininvestedcapitaldebtprincipal.姜涛山东财经大学73.0DefinitionsGoingconce

6、rnAnoperatingbusiness.Anentityisnormallyviewedasagoingconcern,thatis,ascontinuinginoperationfortheforseeablefuture.Itisassumedthattheentityhasneithertheintentionnorthenecessityofliquidationorcurtailingmateriallythescaleofitsoperations.姜涛山东财经大学83.0Definitions3.12GoodwillFutureeconomic

7、benefitsarisingfromassetsthatarenotcapableofbeingindividuallyidentifiedandseparatelyrecognised.姜涛山东财经大学93.0Definitions3.14Intangibleassetsassetsthatmanifestthemselvesbytheireconomicproperties.Theydonothavephysicalsubstance;theygrantrightsandprivilegestotheirownerandusuallygenerateinc

8、omefo