Best Practices for Valuations in Financial Reporting: Intangible Asset Working Group - Contributory Assetsapf bestpractices thumb

Carla G. Glass, CFA, FASA
Contributor and Task Force Member on Best Practices for Valuations in Financial Reporting, The Appraisal Foundation

This document setting forth best practices for The Identification of Contributory Assets and Calculation of Economic Rents (“Monograph”) was developed by a Working Group on Contributory Asset Charges (“CACs”) comprising individuals from the valuation profession who regularly deal with this issue in the context of valuations performed for financial reporting purposes. Its conclusions reflect what the developers believe are best practices.

View Full Document at appraisalfoundation.org

 

The Identification of Contributory Assets and Calculation of Economic Rents: Toolkitapf bestpractices toolkit thumb

Carla G. Glass, CFA, FASA
Contributor and Task Force Member on Best Practices for Valuations in Financial Reporting, The Appraisal Foundation

This Toolkit was created as a companion piece to Best Practices in Valuations for Financial Reporting: The Identification of Contributory Assets and Calculation of Economic Rents (“the CAC Monograph”), published under separate cover. The CAC Monograph was written to present best practices in calculating contributory asset charges (“CACs”) when using the Multi-Period Excess Earnings Method (“MPEEM”) to value a subject intangible asset.

View Full Document at appraisalfoundation.org