Guide to intangible asset valuation
著者
書誌事項
Guide to intangible asset valuation
American Institute of Certified Public Accountants, Inc., c2014
revised ed.
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注記
Includes bibliographical references (p. 729-735) and index
内容説明・目次
内容説明
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.
目次
1 Identification of Intangible Assets 1 2 Identification of Intellectual Property Assets 19 3 Reasons to Conduct an Intangible Asset Valuation 45 4 Reasons to Conduct an Intangible Asset Damages Analysis 59 5 Intangible Asset Valuation Principles 71 6 Intellectual Property Valuation Principles 99 7 Intangible Asset Damages Principles 111 8 Valuation Data Gathering and Due Diligence Analysis 133 9 Damages Due Diligence Procedures 147 10 Structuring the Intangible Asset Analysis Assignment 161 11 Intangible Asset Valuation Process 171 12 Intangible Asset Economic Damages Process 179 13 Highest and Best Use Analysis 209 14 Cost Approach Methods and Procedures 219 15 Cost Approach Valuation Illustrative Example 237 16 Market Approach Methods and Procedures 257 17 Market Approach Valuation Illustrative Example 287 18 Income Approach Methods and Procedures 295 19 Income Approach Valuation Illustrative Example 369 20 Valuation Synthesis and Conclusion 403 21 ASC 820 and Fair Value Accounting 415 22 ASC 805 and Acquisition Accounting 429 23 Fair Value of Intangible Assets Not Acquired in a Business Combination 459 24 Fair Value Accounting Goodwill 471 25 Intellectual Property 485 26 Contract Intangible Assets continued Valuation Methods 520 27 Customer Intangible Assets 537 28 Data Processing Intangible Assets 579 29 Human Capital Intangible Assets 627 30 Licenses and Permits 643 31 Technology 661 32 Engineering 679 33 Goodwill 697 34 Reporting the Results of the Intangible Asset Analysis 719 Selected Bibliography 729 Index 737
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