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Illustrative Example of Intangible Asset Valuation May 14

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Illustrative Example of Intangible Asset Valuation May 14
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  Illustrative Example of Intangible Asset Valuation Shockwave Corporation Working Party No. 6’s Special Session on the Transfer Pricing Aspects of Intangibles  © Deloitte & Touche LLP and affiliated entities.   ©THE CANADIAN INSTITUTE OF CHARTERED BUSINESS VALUATORS Foreward 2 OECD TP WP6: Illustrative Example of Intangible Asset Valuation This presentation contains general information only and none of Deloitte Touche Tohmatsu, its member firms, or affiliates (“Deloitte”), by means of this presentation or its publication, rendering accounting, business, financial, tax, legal, investment or other professional advice or service. The opinion expressed within this presentation are my own and do not necessarily represent positions, strategies or opinions of Deloitte, nor The Canadian Institute of Chartered Business Valuators. This is not an official presentation from Deloitte. The presentation is for general information purposes only and should not be considered as a substitute for professional advice and counsel.  © Deloitte & Touche LLP and affiliated entities. Introduction Intangible Asset Valuation 3  © Deloitte & Touche LLP and affiliated entities.   ©THE CANADIAN INSTITUTE OF CHARTERED BUSINESS VALUATORS Overview Methodology Recap Illustrative Example Conclusion Introduction 4 OECD TP WP6: Illustrative Example of Intangible Asset Valuation 1.Valuation process 2.Methodology Recap: • Reflief from Royalty • Excess Earnings • Cost • Greenfield • With or Without 3.Illustrative Example  –  Shockwave Case Study • Tradenames • Content • Workforce • License • Customers • Technology 4.Reasonability • Weighted Average Return on Assets  © Deloitte & Touche LLP and affiliated entities.   ©THE CANADIAN INSTITUTE OF CHARTERED BUSINESS VALUATORS Valuation Process Methodology Recap Illustrative Example Conclusion Introduction 5 OECD TP WP6: Illustrative Example of Intangible Asset Valuation Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Purpose Scoping Identification Diligence Analysis Reasonableness Value Conclusion Valuation Project Planning
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