Valuation of intellectual property and intangible assets
著者
書誌事項
Valuation of intellectual property and intangible assets
J. Wiley, c1994
2nd ed
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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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