Best Practices for Valuations in Financial Reporting: Intangible Asset Working Group - Contributory Assets
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 PDF - Full Article]
The Identification of Contributory Assets and Calculation of Economic Rents: Toolkit
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 PDF - Full Article]
Valuation of Customer Relationships – Choice, Application, and Results of Various Attrition Analysis Methodologies
J. David Smith, ASA, CFA
The valuation of customer relationships relies in large part on the analysis of historical customer attrition rate behavior - a key factor in forecasting the economic benefits attributable to such relationships. A variety of methods are available to an appraiser in analyzing customer attrition rate behavior, including constant rate attrition analysis that focuses on customer, or revenue, attrition and actuarial attrition analysis that focuses on the attrition of customers or revenues.
[View PDF - Full Article]
