Valuation of Intellectual Property and Intangible Assets, 2E, 1998 Cumulative Supplement

  • 168 Pages
  • 0.59 MB
  • English
John Wiley & Sons Inc
Finance & Accounting, Technology: General I
The Physical Object
ID Numbers
Open LibraryOL10305443M
ISBN 100471243086
ISBN 139780471243083

However, I am a senior manager at a company whose value is almost % dependant on our intellectual property and intangible assets and this book has been my guide in setting policy. I take it with me on every plane flight (about every two weeks) and 5/5(2). The book has been broken down into three sections: The Nature of Intellectual Property, Valuation, and Unique Circumstances.

Revised and expanded to include up-to-date information on: including market value and accounting value, capitalization, licensing an royalty rates, domain name valuation, embryonic technology valuation, and university.

The Cumulative Supplement includes a new chapter entitled New Challenges for the Expert Witness. The chapter provides a discussion of the important Daubert and Kumho cases heard in the U.S.

Supreme Court. Expert witnesses in the fields of valuation and economics may well be faced with challenges to the admissibility of their testimony, based on how well it measures up to the application Authors: Gordon V.

Smith, Russell L. Parr. Intellectual Property Intellectual Capital Intangible Asset Transfer Price Trade Secret These keywords were added by machine and not by the authors.

This process is experimental and the keywords may be updated as the learning algorithm by: 8. Categories of Intangible Assets. Intellectual Properties.

Attributes That Distinguish Intellectual Properties. How Intellectual Property Attributes Affect y. Reasons to Conduct an Appraisal of Intangible Assets 29 Introduction. Purpose of the Appraisal. Common Reasons to Appraise an Intangible Asset. Allocation of an Overall Business.

The expected useful life of the intangible asset 3. Alternative measures of income 4. Operating earnings of the intangible asset 5.

Royalty rate income that might be earned by the intangible asset 6. Direct capitalisation methods 7. Residual value considerations 8. Discount rate selection 9. Alternative valuation methods including real.

Considering the nature of intangible assets and accurate intellectual property valuations are an absolute necessity when it comes to determining the value of a company’s total asset value.

Be sure that these hidden intellectual property assets contain the. Forensic and Valuation Services Section Intangible Asset Transferability An intangible asset should be capable of being sold or transferred either (1) by itself or (2) with other intangible assets or (3) with other tangible assets If an intangible asset is transferable as part of a bundle of assets.

In the case of most intangible assets, it's important to conduct thorough due diligence with the assistance of: A company's in-house accounting team; Intellectual property lawyers.

Download Valuation of Intellectual Property and Intangible Assets, 2E, 1998 Cumulative Supplement PDF

Generally, there are four concepts associated with valuating an intangible asset: The owner's value The market value The fair value The tax value. Intangible assets are amortized to reflect their consumption, expiry, obsolescence or other decline in value as a result of use or the passage of time, process which Valuation of Intellectual Property and Intangible Assets similar to the deprecation process for tangible assets.

Intangible assets can have either a limited or an indefinite useful life. Intangible assets with a limited-life are. Treatment of intangible assets and intellectual property This information is only available to paying isurv subscribers. By association, most plant and machinery includes some element of intellectual property (IP), although valuers often state that they do not normally value IP.

Assessing the value of your patent, trademark or copyright may simplify the licensing or assignment process and help you determine appropriate royalty rates for use of your intellectual property assets by others.

Further, ascribing a reasonable valuation to your intellectual property, if not currently accounted for, may increase the book value.

Some types of intellectual property are considered capital assets and may be recorded on a company's balance sheet as intangible assets.

Intellectual property is a. Valuation of Intellectual Property and Intangible Assets. This book with over pages is probably the most comprehensive work on intangible assets valuation you can lay your hands on.

It consists of three sections: 1. The Nature of Intellectual Property, 2. Valuation, and 3. Unique Circumstances. Identifiable intangible assets - typically patents, trademarks or brand names, copyrights, etc. - are elements generally classified as intellectual property.

Any residual value that may be left after accounting for the identifiable tangible and identifiable intangible assets is. — Relative importance of Intangible Assets/ IP – In the U.S., sincethe average ratio of market capitalization to book value has risen from slightly over one to a multiple higher than five.

– Inintangible assets represented less than 20% of the market value of the majority of U.S. public corporations. Now they represent 85%. An intellectual property is an intangible asset that enjoys special legal recognition and protection.

Details Valuation of Intellectual Property and Intangible Assets, 2E, 1998 Cumulative Supplement FB2

A patent represents a property interest for the patent holder. Intellectual property can be an important part of the intangible assets of a typical industrial or commercial business. A utility patent is issued with regard to an invention that.

The highly experienced authors of the Guide to Intangible Asset Valuation define and explain the disciplined process of identifying assets that have clear economic benefit, and provide an invaluable framework within which to value these assets.

With clarity and precision the authors lay out the critical process that leads you through the description, identification and valuation of intangible. created by the intangible assets. Thus, the method is a tool for promoting the creation of a market promising results of scientific-research and experimental-designing works.

Key words: Intellectual Capital, Intangible Assets, Intellectual Property, Cost Evaluation, Innovations, New Technologies. companies with substantial intangible assets. The magnitude of the premium is usually subjective and left to the analyst to estimate for individual companies.

Book Value approach: Force accountants to come up with reasonable values for intangible assets and show them as assets on the balance sheet. Valuation of Intellectual Property and Intangible Assets 作者: Gordon V.

Description Valuation of Intellectual Property and Intangible Assets, 2E, 1998 Cumulative Supplement EPUB

Smith / Russell L. Parr 出版社: John Wiley & Sons Inc 副标题: Cumulative Supplement 出版年: 页数: 定价: USD ISBN: 5 Intangible Asset Valuation Principles 6 Intellectual Property Valuation Principles 7 Intangible Asset Damages Principles 8 Valuation Data Gathering and Due Diligence Analysis 9 Damages Due Diligence Procedures 10 Structuring the Intangible Asset Analysis Assignment 11 Intangible Asset Valuation Process intangible asset valuation approaches, methods, and procedures.

• The attendee may already value intangible assets for fair value accounting, income tax, gift and estate tax, and other purposes. • The BV analyst wants to expand his or her practice to provide intangible asset valuation services to.

companies on the valuation of their intellectual property assets in the context of business transactions 8. 3 How is valuation performed. Different approaches of intellectual property valuation are used by organisations.

Generally, these approaches are divided in two categories: the quantitative and qualitative valuation. Intellectual property (IP), the exclusive rights held by an inventor or a producer of creative work, can be among the most valuable assets of a corporation.

IP can include patents, trademarks, trade secrets, copyrights and other assets such as rights of publicity. Kotzin Valuation Partners also has a deep understanding of how to determine the remaining economic useful life of such assets. Our intellectual property valuations are prepared for financial reporting purposes in the context of purchase price allocations and impairment testing.

We also perform intellectual property valuations for tax planning purposes, corporate reorganizations, and transfers. valuation of rights: contracts, transfer of technology, taxation of intellectual property French and European competition law, abuse of dominance The objective of this program is to enable legal practitioners to become specialists of intellectual property on a regional, national, European and international level.

Value of an asset The value of an asset is the value of the future economic benefits it brings. The value of an asset, whether tangible or intangible, can be estimated.

Some assets are easier to value than others, and some valuations are more precise than others. Monetary or financial valuation is the process of determining or.

DJ Teece, ‘Capturing Value from Knowledge Assets: The New Economy, Markets for Know-How, and Intangible Assets’ () California Management Review 55– 6 Communication from the Commission to the European Parliament, The Council and the European Economic and Social Committee.

The Intellectual Property Holding Company The Intellectual Property Holding Company by Jeffrey A. Maine. Download it The Intellectual Property Holding Company books also available in PDF, EPUB, and Mobi Format for read it on your Kindle device, PC, phones or tablets.

This book investigates how some corporations have avoided tax liability with intellectual property holding companies, and how. valuation methodologies commonly used to value intellectual property, including relief from royalties, excess profits, gross profit differential, premium sales price, comparable analysis, historical cost, replacemen t cost and enterprise approach.Ryder, R D & Madhavan, A'Intellectual property valuation', in Intellectual property and business: the power of intangible assets, SAGE Publications India Pvt Ltd, New Delhi, pp.viewed 9 Novemberdoi: /nDescription.

A new edition of the trusted book on intellectual property. Intellectual Property simplifies the process of attaching a dollar amount to intellectual property and intangible assets, be it for licensing, mergers and acquisitions, loan collateral, investment purposes, and determining infringement damages.

Written by Russell L. Parr, an expert in the valuation/intellectual property.