Guide to Intangible Asset Valuation

This book helps you: Describe the basic types of intangible assets Find and identify intangible assets Provide guidelines for valuing those assets The Guide to Intangible Asset Valuation delivers matchless knowledge to intellectual property ...

Author: Robert F. Reilly

Publisher: John Wiley & Sons

ISBN: 1937352250

Category: Business & Economics

Page: 784

View: 244

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 assets. This book helps you: Describe the basic types of intangible assets Find and identify intangible assets Provide guidelines for valuing those assets The Guide to Intangible Asset Valuation delivers matchless knowledge to intellectual property experts in law, accounting, and economics. This indispensable reference focuses strictly on intangible assets which are of particular interest to valuation professionals, bankruptcy experts and litigation lawyers. Through illustrative examples and clear modeling, this book makes abstract concepts come to life to help you deliver strong and accurate valuations.

Valuing Intangible Assets

From identifying the existence of a subject intangible to choosing the optimal procedures for transfer pricing analysis, this is the first comprehensive guide to exclusively cover the accurate valuation of intangible assets of all types.

Author: Robert F. Reilly, Jr.

Publisher: McGraw Hill Professional

ISBN: 9780786310654

Category: Business & Economics

Page: 518

View: 680

From identifying the existence of a subject intangible to choosing the optimal procedures for transfer pricing analysis, this is the first comprehensive guide to exclusively cover the accurate valuation of intangible assets of all types. With its far-reaching scope and expert analysis, Valuing Intangible Assets supplies complete information with extensive supporting data for verification.

Accounting for Goodwill and Other Intangible Assets

This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for ...

Author: Ervin L. Black

Publisher: John Wiley & Sons

ISBN: 1119157153

Category: Business & Economics

Page: 288

View: 778

Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.

Accounting and Valuation Guide Assets Acquired to Be Used in Research and Development Activities

This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets).

Author: AICPA

Publisher: John Wiley & Sons

ISBN: 1937352781

Category: Business & Economics

Page: 208

View: 363

This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.

IFRS A Quick Reference Guide

Asset. valuation: Intangible. assets. 3.1 IAS 38 Intangible Assets (revised 2003)
The objective of IAS 38 is to prescribe the accounting treatment for intangible
assets and how to recognise an intangible asset if, and only if, certain criteria are
met ...

Author: Robert Kirk

Publisher: Elsevier

ISBN: 1856175456

Category: Business & Economics

Page: 542

View: 262

Annotation "Intended for those with an understanding of the current regulatory framework, the book sets out the basic numerical application of the International Financial Accounting Standards and includes. A thorough introduction to the accounting standard-setting process; A guide to the boards, committees and councils responsible for the standards; Detailed coverage of individual standards, including Asset Valuation, Liabilities and Group Reporting; and Published accounts of well known British and European companies."--Jacket.

Intellectual Property Valuation

"In this book, we attempt to cover some frequently asked questions on intellectual property and intangible assets and to engage in brief discussions on the subject of identifying value.

Author: Weston Anson

Publisher: American Bar Association

ISBN: 9781590314302

Category: Law

Page: 266

View: 364

"In this book, we attempt to cover some frequently asked questions on intellectual property and intangible assets and to engage in brief discussions on the subject of identifying value. We identify many of the main types of intellectual property and intangible assets. We also look at the primary, traditional, and not-so-traditional methods of valuing these assets and include case studies and various situations in which the valuation of these assets is required." -- from the Introduction, p. 3.

Accounting and Valuation Guide Testing Goodwill for Impairment

This new guide provides accounting and valuation guidance for impairment testing of goodwill.

Author: AICPA

Publisher: John Wiley & Sons

ISBN: 1937352803

Category: Business & Economics

Page: 176

View: 997

This new guide provides accounting and valuation guidance for impairment testing of goodwill. Specifically, it focuses on practice issues related to the qualitative assessment and the first step of the two-step test. This resource is a valuable tool for auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to goodwill impairment testing (including the qualitative assessment). It is also a vital resource for preparers of financial statements of public and private companies that follow FASB guidance on goodwill.

Trademark Valuation

" - Gordon V. Smith Written by an expert with thirty-five years of experience in the field, this is the first and only guide devoted exclusively to this vital area of intellectual property.

Author: Gordon V. Smith

Publisher: John Wiley & Sons

ISBN: 9780471141129

Category: Business & Economics

Page: 293

View: 442

Trademarks are among the most intangible of assets, yet they can have enormous value for an enterprise. The pink color of Owens-Corning insulation, McDonald's golden arches, the unique shape of the classic Coke bottle, these words, symbols, and colors embody the goodwill of the companies and institutions they represent. Potent cultural icons, trademarks are associated with quality, security, and even a sense of belonging in the minds of consumers. But how, exactly, do you determine the value of your trademark? How do you know if you are getting the best return on investment from your trademark? And what are the potential advantages and disadvantages of licensing your trademark, or even selling it outright? The first guide devoted exclusively to an increasingly important area of intellectual property, Trademark Valuation provides answers to these and all your questions about how to value your trademark and to develop strategies for exploiting its full potential. Gordon V. Smith, a consultant with more than three decades of experience advising clients on the value of their intellectual property, dispels common myths and misconceptions about trademarks and replaces them with logical, down-to-earth, practical guidance. Employing his unique talent for translating complex legal and financial concepts into plain English, he acquaints you with all the key legal and financial concepts, terms, principles, and practices, and guides you step-by-step through the entire valuation process. And, perhaps most importantly, he shows you how to use the information derived from your valuation to develop surefire strategies for getting the most out of your trademark. With the help of dozens of case studies, Smith places the subject of trademark management in a contemporary, real-world context. He examines the role of crucial factors such as trademark longevity and offers guidelines for analyzing current and future market trends. He explores the implications of the emerging world marketplace. And he considers various worst-case scenarios, including infringement and piracy, bankruptcy, acts of consumer terrorism, and other potential crises that can have a disastrous effect on the value of a trademark. Trademark Valuation is required reading for valuation experts, trademark specialists, and licensing executives, as well as the accountants and attorneys who work with them. It is also a valuable reference for advertising executives, business appraisers, and institutional investors. "They can be nostalgic reminders of times past, examples of outstanding graphic design, or the symbols of powerful institutions that influence our lives. As pleasant as it might be to contemplate their nostalgic or artistic aspects . . . trademarks are business assets and must be viewed primarily in the context of commercial enterprise. Their task is to contribute to the profitability of the parent enterprise. Commerce is driven by return-on-investment principles, and trademarks are not exempted from that requirement. Even trademarks that are associated with nonprofit, governmental, or institutional organizations are used for a purpose and promoted with an objective in mind. They must be judged by how well they meet those objectives." - Gordon V. Smith Written by an expert with thirty-five years of experience in the field, this is the first and only guide devoted exclusively to this vital area of intellectual property. Trademark Valuation includes: * Methods to determine the real value of your trademark and exploit its full potential * Dozens of case studies that illustrate how to apply valuation methods and strategies to real-world situations * Complex legal and financial concepts, terms, principles, and practices translated into plain English * Discussions of GATT, NAFTA, emerging markets, piracy, and other international trademark considerations * An appendix with valuable benchmarking information on the roles trademarks play in the financial life of many diverse industries

Wiley Guide to Fair Value Under IFRS

IVGN 4, Valuation of Intangible Assets 2. IVGN 16, Valuation of Intangible Assets
for IFRS Reporting Purposes 3. American Institute of Certified Public Accountants
(AICPA), Valuation of a Business, Business Ownership Interest, Security, ...

Author: James P. Catty

Publisher: John Wiley & Sons

ISBN: 0470597364

Category: Study Aids

Page: 624

View: 150

Your one indispensable guide to all the Fair Value requirements of IFRS Acomplete guide to the complex valuation requirements of IFRS, this book includes chapters on theoretical and practical applications, with extensive examples illustrating the required techniques for each application. Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers, instructors, and students—this guide draws on a stellar panel of expert contributors from fourteen countries who provide international coverage and insight into a diverse range of topics, including: Fair Value in implementing IFRS Market Approach Income Approach—Capitalization and Discounting Methods Economic and Industry Conditions Cost of Capital Financial Statement Analyses Impairment Testing Intellectual Property Rights (patents, copyrights, trademarks) Projecting Financial Statements Liabilities Customer Relationships Share-based Payment Plant and Equipment Guide to Fair Value Under IFRS is the first international valuation book of its kind. Fully compliant with the Certified Valuation Analyst curriculum, it provides detailed guidance as to how fair value is to be determined and fills numerous gaps in common understanding of IFRS requirements.

Valuation Examination Guide 2Ed

... Valuation Models: Black and Scholes Valuation Methodology, Black and
Scholes Merton Option Pricing Method, Binomial Tree Method, Monte Carlo
Simulation • Valuation of other Financial Assets and Liabilities • Intangible Assets
- Nature ...

Author: Kamal Garg

Publisher: Wolters kluwer india Pvt Ltd

ISBN: 9389335612

Category: Law

Page: 2000

View: 666

Key Features: ? useful for valuation exams to be held in August 2019 and onwards ? introduction to syllabus and Examination pattern ? registered Valuers rules and Model code of conduct ? Amendment in direct tax by the Finance Act, 2019 and IBM (Amendment) Act, 2019 covered separately for reference purpose ? macro economics, financial Statement analysis, RBI prudential norms and fimmda guidance ? company Law, SEBI regulation, FEMA, income Tax law and other General laws ? Comprehensive overview and application of various approaches to valuation for mergers & acquisitions, derivatives, options, business valuation, valuation of shares & securities and other financial liabilities, etc. ? fair valuation principles under Ind AS 113, valuation of start-up entities and cyclical firms, share based payments such as esops, valuation requirements under various laws, etc. ? corporate Insolvency resolution process and liquidation ? multiple choice questions (MCQs) spreading around 2000 posers and case studies.

2017 Valuation Handbook U S Guide to Cost of Capital

... and can be used to develop cost of equity capital estimates for an individual
business, business ownership interest, security, or intangible asset. Valuation is
an inherently comparative process – just about any analysis boils down to trying
to ...

Author: Roger J. Grabowski

Publisher: John Wiley & Sons

ISBN: 1119367123

Category: Business & Economics

Page: 400

View: 329

Ensure that you're using the most up-to-date data available: Buy the 2017 Valuation Handbook – U.S. Guide to Cost of Capital + Quarterly PDF Updates together! The New Industry Standard in Business Valuation Reference Materials 2017 Valuation Handbook – U.S. Guide to Cost of Capital provides the key annual valuation data previously published in (i) the now discontinued Morningstar/Ibbotson SBBI Valuation Yearbook (discontinued in 2013), and (ii) the Duff & Phelps Risk Premium Report Study (no longer published as a stand-alone publication). The size premia data previously published in the SBBI Valuation Yearbook is referred to as the "CRSP Deciles Size Premia" exhibits in the new 2017 Valuation Handbook – U.S. Guide to Cost of Capital, while the size and risk premia data published in the Duff & Phelps Risk Premium Report Study has been published annually since 1996 and, like the former SBBI Valuation Yearbook, provides data and methodology that can be used to develop cost of equity capital estimates using (i) the build-up method and (ii) the capital asset pricing model (CAPM). The 2017 Valuation Handbook – U.S. Guide to Cost of Capital includes data through December 31, 2016, and is intended to be used for 2017 valuation dates. For more information about Duff & Phelps valuation data resources published by Wiley, please visit www.wiley.com/go/valuationhandbooks. Also Available 2017 Valuation Handbook – U.S. Industry Cost of Capital 2017 Valuation Handbook – International Guide to Cost of Capital 2017 Valuation Handbook – International Industry Cost of Capital Key Features Key cost of capital inputs: The 2017 Valuation Handbook – U.S. Guide to Cost of Capital provides the key inputs needed for developing the cost of equity capital (i.e., "discount rate") for use in estimating the value of a subject business, business ownership interest, security, or intangible asset. Inputs provided include: equity risk premia, size premia, risk premia over the risk free rate, full-information industry betas, industry risk premia, and the risk-free rate. Discussion of topics that come up most when performing valuation analysis: The 2017 Valuation Handbook – U.S. Guide to Cost of Capital includes straightforward discussions about: (i) valuation theory, (ii) the differences between the various cost of capital estimation models (build-up, CAPM, Fama-French), (iii) understanding the basic building blocks of cost of equity capital (the risk-free rate, the equity risk premium, the size premium, beta, the industry risk premium, the company-specific risk premium), (iv) whether to "normalize" risk-free rates or not, (v) a detailed comparison of the CRSP Deciles Size Premia Study (the former SBBI Valuation Yearbook data) and the Risk Premium Report Study, and more. Easy-to-follow examples: The 2017 Valuation Handbook – U.S. Guide to Cost of Capital is packed with easy-to-understand examples for properly using the data to develop levered, unlevered, and even "high-financial-risk" cost of equity capital estimates using various build-up methods and CAPM.


Valuation for Financial Reporting

This essential guide: * Shows practitioners and clients how to apply the SFAS No. 141 rules for valuing and recording the assets acquired * Teaches practitioners and clients how to apply the SFAS No. 142 rules for measuring subsequent ...

Author: Michael J. Mard

Publisher: John Wiley & Sons

ISBN: 0471444316

Category: Business & Economics

Page: 192

View: 952

Valuation for Financial Reporting: Intangible Assets, Goodwill, andImpairment Analysis provides guidance and insight in theidentification and measurement of intangible assets and goodwillpursuant to the Financial Accounting Standards Board Statements ofFinancial Accounting Standards (SFAS) No. 141, BusinessCombinations and (SFAS) No. 142 Goodwill and Other IntangibleAssets. The new rules are sweeping and complex. Valuation for FinancialReporting will bring clarity to CFOs, auditors, valuationprofessionals, and CPAs by explaining the valuation aspects of thenew financial reporting requirements, including how to identify thecharacteristics of goodwill and intangible assets, determine ifimpairment has occurred, and employ specific methods to assess thefinancial impact of such impairment. While numerous articles and commentaries on the subject haveappeared dating back to the time the FASB began considering theissue, Valuation for Financial Reporting is the first to provide"real world" examples of the valuation techniques and methodologiesrequired to perform a purchase price allocation under SFAS No. 141and an impairment study under SFAS No. 142. Valuation for FinancialReporting will help lift the veil of mystery surrounding these twoimportant pronouncements and provide a practical guide for theirimplementation. This book: * Shows the CPA and client how to apply the new SFAS 141 rules thatpertain to all companies involved in an acquisition (buyer orseller) by analyzing and valuing the tangible and intangible assetsacquired. * Teaches the CPA and client how to apply the new SFAS 142 rulesthat pertain to all companies that recognize and measure intangibleassets and goodwill which may now be impaired * Presents detailed case studies and examples on how to apply andimplement SFAS 141 and SFAS 142 * Provides a "How To" on the identification and measurement ofintangible assets. * Includes a checklist for controlling the gathering of datanecessary for the analyses and another checklist guiding the workprogram for methodologies * Offers guidance and examples for financial reporting purposes.

Intellectual Property

This book is designed to simplify the process of attaching a dollar amount to intangible assets, be it for licensing, mergers and acquisitions, loan collateral, or investment purposes.

Author: Russell L. Parr

Publisher: John Wiley & Sons

ISBN: 0471724335

Category: Business & Economics

Page: 888

View: 959

This book is designed to simplify the process of attaching a dollar amount to intangible assets, be it for licensing, mergers and acquisitions, loan collateral, or investment purposes. It provides practical tools for evaluating the investment aspects of licensing and joint venture decisions, and discusses the legal, tax, and accounting practices and procedures related to such arrangements; examines the business economics of strategies involving intellectual property licensing and joint ventures; and provides analytical models that can be used to determine reasonable royalty rates for licensing and for determining fair equity splits in joint venture arrangements.

Valuation of Intellectual Property and Intangible Assets 2004 Cumulative Supplement

The 2004 Cumulative Supplement includes a new chapter entitled New Challenges for the Expert Witness.

Author: Gordon V. Smith

Publisher: Wiley

ISBN: 9780471464693

Category: Law

Page: 160

View: 699

The 2004 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 of the "scientific method." Professionals will benefit from the juxtaposition of the Daubert principles and the traditional methods for developing valuation and damages opinions.

Martindale Hubbell Buyer s Guide

... www.intecap.com Business and Intangible Asset Valuations Economic Loss
Analyses Forensic Accounting and Fraud Services Determination of Income
Available for Child & Spousal Support Data and Records Management
Accounting and ...

Author:

Publisher:

ISBN:

Category: Courts

Page:

View: 164


Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations

I am certain the heretofore unseen scale of these comprehensive works will stand as a major contribution to the healthcare community's body of knowledge.The Guide's final segment contains chapters on the valuation of imaging centers, ...

Author: Randy Cochran

Publisher: BVResources

ISBN: 9781621500131

Category: Business & Economics

Page: 88

View: 615

new chapter on whole-hospital co-management agreements. I am certain the heretofore unseen scale of these comprehensive works will stand as a major contribution to the healthcare community's body of knowledge.The Guide's final segment contains chapters on the valuation of imaging centers, ambulatory surgery centers, dialysis centers, hospitals, home health agencies, and a new chapter on valuation issues associated with accountable care organizations.As editor and technical editor for this third edition of the Guide and on behalf of the American Health Lawyers Association and Business Valuation Resources, our thanks to all of the contributors for their hard work on behalf of their colleagues, who we are certain, will find the Guide to Healthcare Valuation an important and valuable addition to their professional library.

Financial Valuation Website

This book walks you through the valuation process to give you the skills and understanding you need to get it done right.

Author: James R. Hitchner

Publisher: John Wiley & Sons

ISBN: 1119286603

Category: Business & Economics

Page: 1296

View: 430

A practically-focused resource for business valuation professionals Financial Valuation: Applications and Models provides authoritative reference and practical guidance on the appropriate, defensible way to prepare and present business valuations. With contributions by 30 top experts in the field, this new fourth edition provides an essential resource for those seeking the most up-to-date guidance, with a strong emphasis on applications and models. Coverage includes state-of-the-art methods for the valuation of closely-held businesses, nonpublic entities, intangible, and other assets, with comprehensive discussion on valuation theory, a consensus view on application, and the tools to make it happen. Packed with examples, checklists, and models to help you navigate your valuation project, this book also provides hundreds of expert "tips" and best practices in clear, easy-to-follow language. The companion website provides access to extensive appendix materials, and the perspectives of valuation thought-leaders add critical insight throughout each step of the process. Valuation is an important part of any organization's overall financial strategy, and seemingly-small inaccuracies or incomplete assessments can have big repercussions. This book walks you through the valuation process to give you the skills and understanding you need to get it done right. Learn best practices from 30 field-leading experts Follow clear examples for complex or unfamiliar scenarios Access practical tools that streamline the valuation process Understand valuation models and real-world applications The business valuation process can become very complex very quickly, and there's no substitute for clear guidance and a delineated framework in the run-up to completion. Get organized from the beginning, and be systematic and methodical every step of the way. Financial Valuation: Applications and Models is the all-encompassing, expert guide to business valuation projects.

Understanding Business Valuation

This edition has been greatly expanded to include new topics as well as enhanced discussions of existing topics.

Author: Trugman

Publisher: John Wiley & Sons

ISBN: 1937350630

Category: Business & Economics

Page: 1168

View: 314

Written by Gary Trugman, Understanding Business Valuation: A Practical Guide to Valuing Small-to Medium-Sized Businesses, simplifies a technical and complex area of practice with real-world experience and examples. Trugman's informal, easy-to-read style covers all the bases in the various valuation approaches, methods, and techniques. Readers at all experience levels will find valuable information that will improve and fine-tune their everyday activities. Topics include valuation standards, theory, approaches, methods, discount and capitalization rates, S corporation issues, and much more. Author’s Note boxes throughout the publication draw on the author’s veteran, practical experience to identify critical points in the content. This edition has been greatly expanded to include new topics as well as enhanced discussions of existing topics.

The McGraw Hill Guide to Acquiring and Divesting Businesses

Introduction Asset - based valuation treats the value of a business as the sum of
the values of its various assets , tangible and intangible , minus its various
liabilities , fixed and contingent . Asset - based valuation includes all assets and ...

Author: Edward E. Shea

Publisher: McGraw-Hill Companies

ISBN:

Category: Business & Economics

Page: 597

View: 819

Are you a corporate or institutional executive or a financial, accounting, or legal professional who is involved in the acquisition or divestiture of businesses? If so, The McGraw-Hill Guide to Acquiring and Divesting Businesses is the first single-volume, how-to-do-it M&A reference, providing valuable information and in-depth coverage of everything from acquisition planning to post-closing integration. Packed with numerous examples, diagrams, checklists, forms, passages excerpted from standards, laws, and regulations, and references to other sources, this comprehensive resource is all you need to be well-informed in all aspects of acquisition and divestiture transactions.