ABSTRACT
Guidance Note 8 covers the following matters: Principles of Intangible Asset Valuation; IAS Definition of Intangible Assets; Classification of intangible assets; Data, documentation and information sources; Bases of valuation; Intangible Asset Valuation Approaches; The Conventional Approach to the Valuation of Goodwill; Income approach; The Cost Approach; Market Approach to intangible asset valuation; Reconciliation Processes; Legal requirements; Competence and professional liability; Relationship to Accounting Standards; Reporting the final value.
