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1、ValuationofintangibleassetsRealPropertyValuation?Introduction?Scope?Definitions?Relationshiptoaccountingstandards?GuidanceNotes?Effectivedate姜濤山東財經(jīng)大學(xué)21.0Introduction?1.4Careshouldbetakenbyvaluersandusersofvaluationservicestodistinguishbetweenthevalueofindividual,identifiableintangible
2、assetsandgoingconcerns.姜濤山東財經(jīng)大學(xué)32.0Scope姜濤山東財經(jīng)大學(xué)43.0Definitions?3.1Bookvalue?3.1.1withrespecttoassets,thecapitalisedcostofanassetlessaccumulateddepreciation,depletion,oramortisationasitappearsontheaccountbooksofthebusiness.?3.1.2withrespecttoabusinessentity,thedifferencebetweentotalas
3、setsandtotalliabilitiesofabusinessastheyappearonthebalancesheet.Inthiscase,bookvalueissynonymouswithnetbookvalue,networth,andshareholder`sequity.姜濤山東財經(jīng)大學(xué)53.0Definitions?3.3capitalisation?Atagivendate,theconversionintotheequivalentcapitalvalueofnetincomeoraseriesofnetreceipts,actualore
4、stimated,overaperiod.?3.4capitalisationfactor?3.5capitalisationrate姜濤山東財經(jīng)大學(xué)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.姜濤山東財經(jīng)大學(xué)73.0Definitions?Goingconce
6、rnAnoperatingbusiness.Anentityisnormallyviewedasagoingconcern,thatis,ascontinuinginoperationfortheforseeablefuture.Itisassumedthattheentityhasneithertheintentionnorthenecessityofliquidationorcurtailingmateriallythescaleofitsoperations.姜濤山東財經(jīng)大學(xué)83.0Definitions?3.12GoodwillFutureeconomic
7、benefitsarisingfromassetsthatarenotcapableofbeingindividuallyidentifiedandseparatelyrecognised.姜濤山東財經(jīng)大學(xué)93.0Definitions?3.14Intangibleassetsassetsthatmanifestthemselvesbytheireconomicproperties.Theydonothavephysicalsubstance;theygrantrightsandprivilegestotheirownerandusuallygenerateinc
8、omefo
