business valuation.Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FM Exams › business valuation.This topic has 3 replies, 2 voices, and was last updated 5 years ago by John Moffat.Viewing 4 posts - 1 through 4 (of 4 total)AuthorPosts November 13, 2020 at 8:10 pm #594935 abokorParticipantTopics: 82Replies: 114☆☆Hi john, hope you are doing good.sir, am a bit confused with asset based business valuation. specially how to deal with the intangible assets, i.e. goodwill, under the following circumstances.1. Book value 2. Net realizable value 3. Replacement value.thanks in advance john. November 14, 2020 at 10:04 am #594969 John MoffatKeymasterTopics: 57Replies: 54804☆☆☆☆☆Goodwill is only included in book value if it appears on the SOFP (which would only be the case if it was purchased goodwill which is unlikely).It would not be included in replacement value.As far as net realisable value is concerned, it will be included if the question gives a value for it. November 14, 2020 at 2:03 pm #595000 abokorParticipantTopics: 82Replies: 114☆☆thanks john, I under stood it November 14, 2020 at 3:13 pm #595011 John MoffatKeymasterTopics: 57Replies: 54804☆☆☆☆☆You are welcome 🙂AuthorPostsViewing 4 posts - 1 through 4 (of 4 total)The topic ‘business valuation.’ is closed to new replies.