Provides an overview of the three common valuation approaches utilized in fair value accounting .
Learning Objectives
Recognize the different methods under the cost approach.;Recognize the limitations of the cost approach.;Recognize the different methods under the market approach;Recognize the limitations of the market approach to value intangible assets.;Recognize the different methods under the income approach;Recall the best practices of the profession in using various methods under the income approach.
Major Topics
Cost approach;Market approach;Income approach
