In the article the author points out some issues regarding the fair value assessment of customer related intangible assets. The first issue is the correct identification for valuation purposes. The second, and most important, issue is the assessment of customer relationship residual useful life (RUL). In particular, the author analyses the actuarial models that could be used for the RUL estimation. Attrition analysis is a simple method for analysing customer population life when customer’s characteristics are homogeneous or informational limitations preclude the use of more complete actuarial methods.
Amaduzzi, A. (2008). IFRS 3: la stima del "fair value" degli intangibili "customer related". LA VALUTAZIONE DELLE AZIENDE.
IFRS 3: la stima del "fair value" degli intangibili "customer related"
AMADUZZI, ANDREA ANGELO AURELIO
2008
Abstract
In the article the author points out some issues regarding the fair value assessment of customer related intangible assets. The first issue is the correct identification for valuation purposes. The second, and most important, issue is the assessment of customer relationship residual useful life (RUL). In particular, the author analyses the actuarial models that could be used for the RUL estimation. Attrition analysis is a simple method for analysing customer population life when customer’s characteristics are homogeneous or informational limitations preclude the use of more complete actuarial methods.
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