The valuation of customer-related intangible assets is a key element of many business appraisals. These intangibles lack physical substance but are crucial assets for a company's success, often ...

When taking an asset-based approach to valuing a company, most financial professionals would agree that determining the market value for a company's tangible assets is pretty easy. Cash is cash.

Unlike physical assets such as machinery or real estate, intangible assets lack a physical presence. They include things like brand recognition, customer loyalty, patents, copyrights and business ...

In a technology M&A deal, whether you are acquiring or selling a tech or software business, valuation rarely hinges on a single dimension. Financial performance, growth efficiency, and cash flow ...

Intangible assets, such as copyrights, patents, trademarks and goodwill, don't have physical substance but still contribute value to a company. Accountants record intangible assets according to their ...

Learn how to calculate the written-down value (WDV) to determine the current worth of an asset after depreciation or ...

This chapter discusses the valuation of assets and liabilities under Solvency II. Given that strategic asset allocation and investment management are key aspects of an insurer’s business, especially ...