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- W4251744991 abstract "The importance of identifying and quantifying customer relationships, which can be one of the most valuable soft assets, has increased substantially over the past few years due to the introduction of International Financial Reporting Standard (IFRS) 3. When valuing customer relationships, it is important to understand the benefits that the target's customers derive by using its products or services. The value of customer relationships is derived from their expected future economic benefits. A discounted cash flow (DCF) method under the income approach is probably the most commonly used technique for valuing customer relationships. The objective is to obtain the present value of the anticipated future economic benefits generated by the relationships. The cost approach is used sometimes to value customer relationships in place of the income approach because of the inherent difficulties in segregating customer specific cash flows. The cost approach attempts to quantify the current and expected costs to replace existing customer relationships. It does this by relying on the economic principle of substitution whereby an investor is only willing to purchase an asset for the costs of obtaining a similar asset through constructing either a duplicate or a replacement with the same functionality." @default.
- W4251744991 created "2022-05-12" @default.
- W4251744991 date "2012-01-02" @default.
- W4251744991 modified "2023-10-17" @default.
- W4251744991 title "Customer Relationships" @default.
- W4251744991 doi "https://doi.org/10.1002/9781119204008.ch16" @default.
- W4251744991 hasPublicationYear "2012" @default.
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