Valuation of Intellectual Property and Intangible Assets

Gordon V. Smith, Russell L. Parr (Autoren)

Buch | Softcover

128 Seiten

2002 | 3rd Revised edition
John Wiley & Sons Inc (Verlag)
978-0-471-25010-4 (ISBN)

Titel ist leider vergriffen;
keine Neuauflage

Artikel merken

Companies are increasingly looking to their intellectual property (patents, trademarks, formulas, copyrights, brand names, distributions systems) as a profit centre. The intellectual property owners need to know how to exploit their product to the fullest extent. This supplement updates the core volume (ISBN 0-471-36281-6) and includes a new chapter entitled "Trademark Dilution - A Discussion of Damages and Valuation Theory".

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 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.

Erscheint lt. Verlag	8.1.2003
Verlagsort	New York
Sprache	englisch
Maße	153 x 228 mm
Gewicht	198 g
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Wirtschaftsrecht ► Urheberrecht
	Technik
	Wirtschaft ► Betriebswirtschaft / Management
ISBN-10	0-471-25010-4 / 0471250104
ISBN-13	978-0-471-25010-4 / 9780471250104
Zustand	Neuware