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

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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