Valuation of intellectual property and intangible assets, third edition, 2004 cumulative supplement

著者

• Smith, Gordon V.
• Parr, Russell L.

書誌事項

Valuation of intellectual property and intangible assets, third edition, 2004 cumulative supplement

Gordon V. Smith, Russell L. Parr

, c2004

注記

Includes index

内容説明・目次

内容説明

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.

目次

• Note to the Reader: Sections not in the main bound volume are indicated by "(New)" after the title. Material new to this supplement is indicated by an asterisk () in the left margin of the contents and throughout the supplement
• Chapter 4A NEW DEVELOPMENTS IN ACCOUNTING FOR INTANGIBLE ASSETS (NEW)
• Is There a New Economy?
• Independence Issues
• Background
• Financial Accounting Standards Board
• Exposure Draft
• Statements of Financial Accounting Standards Nos. 141 and 142
• Purchase Price Allocation
• Value Premise
• Defining Intangible Assets
• Useful Economic Life
• Goodwill Amortization
• Measuring Impairment
• Disclosure Requirements
• FASB Proposed Project
• Appendix 4A Intangible Asset List Exposure Draft
• Appendix 4B Intangible Asset List Final SFAS No. 141
• Appendix 4C Relevant Documents in the Development of SFAS No. 141 and SFAS No. 142
• Chapter 11A NEW CHALLENGES FOR THE EXPERT WITNESS (NEW)
• The Cases: Daubert and Kumho
• What Is Daubert About?
• Then Came Kumho
• Subsequent Cases
• Joiner
• Gross
• KW Plastics
• Cayuga Indian Nation
• Experts' Qualifications
• Daubert Principles
• Target Market Publishing
• Lessons Learned
• Passing Muster after Daubert
• Qualifications
• Scientific Method
• Hypothesis Development
• Hypothesis Testing
• Hypothesis Confirmation
• Peer Review
• Valuation and the Scientific Method
• Hypothesis Development
• Hypothesis Testing
• The Virtual Transaction
• Description
• Economic Result of the Transaction
• Arm's-Length Royalty
• Lost Profits/Unjust Enrichment Damages
• What Can Go Wrong?
• Describing the Virtual Transaction
• Analysis Tasks
• Relationship Pressures
• Self-Evident Facts
• Guided Fact Gathering
• Limited Fact Gathering
• Lack of Search Protocol
• Overly Generalized Search
• Economic Result of the Virtual Transaction
• Summary
• Chapter 14A TRADEMARK DILUTION A DISCUSSION OF DAMAGES AND VALUATION THEORY (NEW)
• Introduction
• Background
• Defining Dilution
• Analyzing the Marks
• Focus on the Consumers
• Enter Damages
• Economic Damages and Dilution
• Basic Damage Theory
• Trademarks in a Perfect World
• Trademarks in the Real World
• Self-inflicted Wounds
• Degrading Brand Equity
• A Stock Market Analogy
• Brand Exploitation
• Loss of Control
• Trademark Portfolios
• Lost Opportunity
• Summary
• Back to Valuation
• An Accounting Analogy
• Market Value Analysis
• Summary
• Chapter 17A THE VALUATION OF NAMING RIGHTS (NEW)
• Introduction
• Notable Deals
• Naming Rights as Property
• Valuation of Naming Rights
• Cost Approach
• Market Approach
• Income Approach
• Summary
• Appendix 17A Summary of Naming Rights Transactions
• Appendix F Valuation Resources (New)
• Appendix G Intellectual Property Management Institute (New)
• Index.

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詳細情報

• NII書誌ID(NCID): BA70465283
• ISBN:
  • 0471464694
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Hoboken: J. Wiley
• ページ数/冊数: xi, 148 p.
• 大きさ: 23 cm