Guide To Intangible Asset Valuation
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Guide To Intangible Asset Valuation
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Author : Robert F. Reilly
language : en
Publisher: John Wiley & Sons
Release Date : 2016-11-07
Guide To Intangible Asset Valuation written by Robert F. Reilly and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-07 with Business & Economics categories.
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.
Valuing Intangible Assets
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Author : Robert F. Reilly
language : en
Publisher: McGraw Hill Professional
Release Date : 1998-09-22
Valuing Intangible Assets written by Robert F. Reilly and has been published by McGraw Hill Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-09-22 with Business & Economics categories.
When partnerships change hands, the valuation of intangible assets can be a financial maze. This in-depth book, working through each of the basic valuation approaches: cost, market, and income, provides professionals with complete guidelines and industry standards. It's a must-have for financial analysts and attorneys!
Accounting For Goodwill And Other Intangible Assets
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Author : Ervin L. Black
language : en
Publisher: John Wiley & Sons
Release Date : 2018-10-09
Accounting For Goodwill And Other Intangible Assets written by Ervin L. Black and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-09 with Business & Economics categories.
Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.
The Valuation Of Intangible Assets
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Author : Arthur Andersen & Co
language : en
Publisher:
Release Date : 1992
The Valuation Of Intangible Assets written by Arthur Andersen & Co and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Accounting categories.
Valuation For Financial Reporting
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Author : Michael J. Mard
language : en
Publisher: John Wiley & Sons
Release Date : 2002-11-22
Valuation For Financial Reporting written by Michael J. Mard and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-11-22 with Business & Economics categories.
Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis provides guidance and insight in the identification and measurement of intangible assets and goodwill pursuant to the Financial Accounting Standards Board Statements of Financial Accounting Standards (SFAS) No. 141, Business Combinations and (SFAS) No. 142 Goodwill and Other Intangible Assets. The new rules are sweeping and complex. Valuation for Financial Reporting will bring clarity to CFOs, auditors, valuation professionals, and CPAs by explaining the valuation aspects of the new financial reporting requirements, including how to identify the characteristics of goodwill and intangible assets, determine if impairment has occurred, and employ specific methods to assess the financial impact of such impairment. While numerous articles and commentaries on the subject have appeared dating back to the time the FASB began considering the issue, Valuation for Financial Reporting is the first to provide "real world" examples of the valuation techniques and methodologies required to perform a purchase price allocation under SFAS No. 141 and an impairment study under SFAS No. 142. Valuation for Financial Reporting will help lift the veil of mystery surrounding these two important pronouncements and provide a practical guide for their implementation. This book: * Shows the CPA and client how to apply the new SFAS 141 rules that pertain to all companies involved in an acquisition (buyer or seller) by analyzing and valuing the tangible and intangible assets acquired. * Teaches the CPA and client how to apply the new SFAS 142 rules that pertain to all companies that recognize and measure intangible assets and goodwill which may now be impaired * Presents detailed case studies and examples on how to apply and implement SFAS 141 and SFAS 142 * Provides a "How To" on the identification and measurement of intangible assets. * Includes a checklist for controlling the gathering of data necessary for the analyses and another checklist guiding the work program for methodologies * Offers guidance and examples for financial reporting purposes.
Intangible Assets
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Author : Jeffrey A. Cohen
language : en
Publisher: John Wiley & Sons
Release Date : 2011-07-20
Intangible Assets written by Jeffrey A. Cohen and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-07-20 with Business & Economics categories.
Praise for Intangible Assets "In Intangible Assets, Jeffrey Cohen presents an informative, thought-provoking and practical look at an increasingly important component of every business's worth. He describes the art and science of identifying assets that have clear economic benefit, but are typically not found on the balance sheet, and he provides an invaluable framework within which the reader can value these assets, despite their elusive nature." --Rick Westervelt, President, Skylist, Inc. "Jeffrey Cohen's integrative approach to conceptual issues of intangible assets is creative and a refreshing contribution. He brings law, economics, finance, and accounting to the same table, which results in a comprehensive framework for understanding how value is created and sustained. His construct of 'proto-assets' and 'portfolio of intangible economic benefits' is key. Written in an easy-to-read style with many practical examples, this book will be useful for both novice and experienced professionals." --W. Dana Northcut, PhD, Adjunct Associate Professor of Accounting Graduate School of Business, University of Chicago Principal, Chicago Partners, LLC "This volume is the perfect resource for newcomers to IP valuation. Through lucid explanations and well-chosen illustrations, it does for the reader exactly what a valuation expert should do for a client--it makes the abstract concrete. But this volume is not just for the novice; it holds insights that will be useful to IP experts in law, accounting, and economics." --Edward F. Malone, Partner, Jenner & Block LLP
Valuation For Financial Reporting
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Author : Michael J. Mard
language : en
Publisher: John Wiley & Sons
Release Date : 2007-10-19
Valuation For Financial Reporting written by Michael J. Mard and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-10-19 with Business & Economics categories.
Essential procedures for the measurement and reporting of fair value in Financial statements Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements. This important guide: * Explains the new valuation aspects now required by SFAS No. 157 * Presents the new definition of fair value and certain empirical research * Distinguishes fair value from fair market value * Provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157 * Includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos. 142 and 144 * Cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations * Includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint? presentation format * Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program
Benchmarking Identifiable Intangibles And Their Useful Lives In Business Combinations
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Author : Business Valuation Resources Staff
language : en
Publisher: BVResources
Release Date : 2015-09-21
Benchmarking Identifiable Intangibles And Their Useful Lives In Business Combinations written by Business Valuation Resources Staff and has been published by BVResources this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-09-21 with categories.
As valuation analysts know only too well, analysts, auditors and CFOs have been on their own in estimating remaining useful lives of intangible assets without significant benchmarks ever since the Financial Accounting Standards Board (FASB) created the uniform procedure whereby the acquiring entity in a business combination must perform a purchase price allocation (PPA) that matches the purchase price to asset values of the acquired company, including, importantly intangible assets. Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations delivers a compilation of reported data, particularly on useful lives of intangible assets as reflected in over 360 purchase price allocations. Analysts will use the data to benchmark what intangibles are being discovered, categorized and valued in what industries, and the ratios of individual intangible asset categories to total assets.The guide is easy to use, allowing readers to view the data extracted from over 360 PPAs in three sections:Review of intangible asset categories complete with detailed descriptions of valuation approaches and checklists of factors to consider View data slices organized by intangible View intangible categories data by industry Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations also delivers key statistical data that can be used to benchmark non-compete agreements, support statistical claims of the dominance of intangible assets and assist in identifying amortization tendencies.
Accounting And Valuation Guide Assets Acquired To Be Used In Research And Development Activities
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2016-11-07
Accounting And Valuation Guide Assets Acquired To Be Used In Research And Development Activities written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-07 with Business & Economics categories.
This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.
Valuation Of Intellectual Property And Intangible Assets 1990 Supplement
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Author : Gordon V. Smith
language : en
Publisher: Wiley
Release Date : 1990-02-27
Valuation Of Intellectual Property And Intangible Assets 1990 Supplement written by Gordon V. Smith and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990-02-27 with Business & Economics categories.
A practical guide to the valuation of intellectual property and intangible assets. Discusses key aspects of intellectual property, such as types and definitions, with examples of its exploitation, methods for determining economic remaining life, and a review of recent legal events that affect intellectual property. Also focuses on methods of determining the value of intellectual property, as well as methods used to set royalty rates based on investment rates of return.