Valuing Degrees and Licenses During Acquisition

• In Event: Emerging Research Session IV: Ethics, Management Accounting and Governmental Accounting

Abstract

Valuing a professional degree or license presents specific challenges to the valuator that are compounded when endeavoring to value these assets during their acquisition period and when they are only partially complete. This paper addresses these complications and offers pathways for establishing value during this nascent period

Authors

• Jeffrey Lippitt, Ithaca College

• Eric E. Lewis, Siena College