Valuation of intellectual property and intangible assets

書誌事項

Valuation of intellectual property and intangible assets

by Gordon V. Smith, Russell L. Parr

J. Wiley, c1994

2nd ed

大学図書館所蔵 件 / 29

この図書・雑誌をさがす

注記

Includes index

内容説明・目次

内容説明

Intellectual property includes patents, trademarks, formulas and copyrights, name brands and distribution systems. It can easily represent the most important asset of a corporation. This revised edition explains how to quantify intellectual property and intangible assets. It includes detailed examples, charts, graphs and checklists, plus a review of major business issues, pertinent legal cases and relevant accounting pronouncements.

目次

  • The Most Important Assets
  • Accounting and Tax Issues
  • The Nature of Intangible Assets and Intellectual Property
  • Intangible Assets and the Business Enterprise
  • Valuation Principles and Techniques
  • Market and Cost Approaches
  • Capitalization of Economic Contribution
  • Economic Contributions of Intellectual Property
  • Classic Challenges
  • Capitalization of Income Economic Life
  • Licensing, Royalty Rates, and Valuation
  • Special Valuation Situations
  • Investigations and Reports
  • Appendices
  • Index.

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