Valuation Of Intangible Assets In Global Operations

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Valuation of Intangible Assets in Global Operations

Farok J. Contractor
Valuation of Intangible Assets in Global Operations Book PDF

Author : Farok J. Contractor
Publisher : Bloomsbury Publishing USA
Page : 389 pages
File Size : 40,5 Mb
Release : 2001-03-30
Category : Business & Economics
ISBN : 9780313004711

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Valuation of Intangible Assets in Global Operations by Farok J. Contractor Pdf

The valuation of intangible assets has become a central issue in the practice of management. When companies undertake alliances or licensing agreements, effect mergers, sell or purchase brands, or evaluate R&D projects, a key issue is how each party puts a financial value on the intangible contribution. Valuations also have a tax implication, particularly in transnational operations. The contributors, including academics from five nations and expert practitioners from leading accounting and consulting companies, cover intellectual property strategy of global firms, valuation of human capital, and valuation techniques for the transfer or sale of brands, licenses, and other intangible assets. In addition, the contributors address the special needs of the software and pharmaceutical sectors in separate chapters. This book includes tools, metrics, and models that are of interest to academics as well as global executives. Recommended for valuation experts, scholars, international tax specialists, executives (especially those involved in alliance negotiations, brand equity, mergers and acquisitions, divestitures, and intellectual property management), and officials in such supranational institutions as the EU, OECD, UNCTAD, WTO, IMF, and World Bank.

Guide to Intangible Asset Valuation

Robert F. Reilly,Robert P. Schweihs
Guide to Intangible Asset Valuation Book PDF

Author : Robert F. Reilly,Robert P. Schweihs
Publisher : John Wiley & Sons
Page : 784 pages
File Size : 44,6 Mb
Release : 2016-11-07
Category : Business & Economics
ISBN : 9781937352257

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Guide to Intangible Asset Valuation by Robert F. Reilly,Robert P. Schweihs Pdf

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

Robert F. Reilly,Robert P. Schweihs
Valuing Intangible Assets Book PDF

Author : Robert F. Reilly,Robert P. Schweihs
Publisher : McGraw Hill Professional
Page : 549 pages
File Size : 55,5 Mb
Release : 1998-09-22
Category : Business & Economics
ISBN : 9780071379243

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Valuing Intangible Assets by Robert F. Reilly,Robert P. Schweihs Pdf

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!

Intangible assets in business valuation, with emphasis on real options approach

Selcuk Kocak
Intangible assets in business valuation with emphasis on real options approach Book PDF

Author : Selcuk Kocak
Publisher : GRIN Verlag
Page : 71 pages
File Size : 55,7 Mb
Release : 2008-07-29
Category : Business & Economics
ISBN : 9783640122325

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Intangible assets in business valuation, with emphasis on real options approach by Selcuk Kocak Pdf

Master's Thesis from the year 2005 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: B, University of Applied Sciences Berlin, 26 entries in the bibliography, language: English, abstract: The change in the economy in the 20th century is more towards an economy based on ideas, away from the matter based economy of earlier times. The emphasis has shifted from natural resources to thought, ideas, design and organization11 Services replaced the importance of manufacturing. Contractor 2001, names this overall change as a de-materialization of the economy and quantifies the significance of the change by pointing out that by the end of the twentieth century 79 percent of jobs and 76 percent of the GNP in the United States were in the service sector. This change wasn't visible only in the US. European and Emerging nations did also portray similar trends. In 1969 Tobin introduced a new ratio called Tobin's q Ratio12, which have been a great influence on the valuation/measure of intangible components of enterprises. Having a look at the example of Microsoft's ratio between its market value and its book value, which in 1999 25 to 1 was, reveals the fact that most of the value is in the form of knowledge capital, in its employees, organization, patents, copyrights, brand value, etc. This ratio is bound to increase as the importance of intangible assets rises over the course of years. Though this increase is certain and expected, the valuation of these assets is still not clarified nor agreed upon. The value of the intangible assets is of importance to different audiences such as academicians, scholars, accountants, consultants, etc. and they haven't been able to come up with one single approach to solving the problem. This thesis will focus on a particular subset of intangible assets, namely patents, and demonstrate how to value them.

Mission

Nir Kossovsky
Mission Book PDF

Author : Nir Kossovsky
Publisher : Trafford Publishing
Page : 231 pages
File Size : 44,7 Mb
Release : 2010-02
Category : Business & Economics
ISBN : 9781426924149

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Mission by Nir Kossovsky Pdf

In Mission: Intangible. Managing risk and reputation to create enterprise value, the author shares value-creating strategies for conquering headline risks and helping corporate executives, C-suite leaders, and business directors protect their most critical business processes. Dr. Nir Kossovsky, chief executive of Steel City Re has spent the last 30 years helping companies increase, protect, and restore their intangible asset value. Dr Kossovsky offers convincing proof that protecting a company's intangible assets is an investment in reputation resilience and value creation. By reading this book, business leaders will obtain the knowledge and insights they need to: Identify how intangible assets contribute to enterprise value Build a business case for allocating resources to protect and grow intangible asset value Manage intangible assets to create a competitive edge and reputation resilience Mitigate risks that may reduce intangible asset value Develop superior strategies for communicating value to stakeholders Dr. Kossovsky's insightful methods for managing ethical compliance, quality, safety, sustainability and security will help businesses compete successfully in a dynamic global economy. Click here to read what experts are saying about Mission: Intangible. Click here for ideas on how to use Mission: Intangible in a classroom setting.

Valuation of Intellectual Property and Intangible Assets

Gordon V. Smith,Russell L. Parr
Valuation of Intellectual Property and Intangible Assets Book PDF

Author : Gordon V. Smith,Russell L. Parr
Publisher : Unknown
Page : 204 pages
File Size : 46,6 Mb
Release : 1994
Category : Business & Economics
ISBN : UOM:35128002062493

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Valuation of Intellectual Property and Intangible Assets by Gordon V. Smith,Russell L. Parr Pdf

Describes major aspects of intellectual property such as types and definition along with examples of its exploitation, techniques for determining remaining economic life and a review of current legal events affecting intellectual property. This edition contains updated information on trends in court decisions that make patents and trademarks more valuable than ever before, royalty rate decision factors, even more detailed authentic examples, scores of illustrative charts and graphs and easy-to-use checklists. Supplemented annually.

International Transfer Pricing

Monica Boos
International Transfer Pricing Book PDF

Author : Monica Boos
Publisher : Unknown
Page : 288 pages
File Size : 52,8 Mb
Release : 2003
Category : Business & Economics
ISBN : IND:30000094764135

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International Transfer Pricing by Monica Boos Pdf

The valuation of intangibles as they are transferred from country to country but within multinational enterprise networks is major issue in taxation.

Measuring the income to intangibles in goods production: a global value chain approach

World Intellectual Property Organization,Wen Chen,Reitze Gouma,Bart Los,Marcel P. Timmer
Measuring the income to intangibles in goods production a global value chain approach Book PDF

Author : World Intellectual Property Organization,Wen Chen,Reitze Gouma,Bart Los,Marcel P. Timmer
Publisher : WIPO
Page : 74 pages
File Size : 50,9 Mb
Release : 2017
Category : Law
ISBN : 8210379456XXX

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Measuring the income to intangibles in goods production: a global value chain approach by World Intellectual Property Organization,Wen Chen,Reitze Gouma,Bart Los,Marcel P. Timmer Pdf

Today’s production processes are fragmented across countries and industries. Intangibles play an important role, but their measurement is elusive. This paper proposes a new empirical framework to measure factor incomes in production that spans industries and countries.

Accounting for Goodwill and Other Intangible Assets

Ervin L. Black,Mark L. Zyla
Accounting for Goodwill and Other Intangible Assets Book PDF

Author : Ervin L. Black,Mark L. Zyla
Publisher : John Wiley & Sons
Page : 251 pages
File Size : 46,9 Mb
Release : 2018-10-09
Category : Business & Economics
ISBN : 9781119157212

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Accounting for Goodwill and Other Intangible Assets by Ervin L. Black,Mark L. Zyla Pdf

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.

Valuation for Financial Reporting

Michael J. Mard,James R. Hitchner,Steven D. Hyden,Mark L. Zyla
Valuation for Financial Reporting Book PDF

Author : Michael J. Mard,James R. Hitchner,Steven D. Hyden,Mark L. Zyla
Publisher : John Wiley & Sons
Page : 194 pages
File Size : 54,9 Mb
Release : 2002-11-22
Category : Business & Economics
ISBN : 9780471444312

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Valuation for Financial Reporting by Michael J. Mard,James R. Hitchner,Steven D. Hyden,Mark L. Zyla Pdf

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.

Identifying, Measuring, and Valuing Knowledge-Based Intangible Assets: New Perspectives

Vallejo-Alonso, Belen,Rodriguez-Castellanos, Arturo,Arregui-Ayastuy, Gerardo
Identifying Measuring and Valuing Knowledge Based Intangible Assets New Perspectives Book PDF

Author : Vallejo-Alonso, Belen,Rodriguez-Castellanos, Arturo,Arregui-Ayastuy, Gerardo
Publisher : IGI Global
Page : 438 pages
File Size : 51,7 Mb
Release : 2010-10-31
Category : Social Science
ISBN : 9781609600563

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Identifying, Measuring, and Valuing Knowledge-Based Intangible Assets: New Perspectives by Vallejo-Alonso, Belen,Rodriguez-Castellanos, Arturo,Arregui-Ayastuy, Gerardo Pdf

"The main scope of the book is to highlight the importance of intangible resources in business management, evidenced in their measurement and financial valuation, and the need for a strategic analysis that enables them to be identified and then assessed"--Provided by publisher.

International Business Scholarship

Jean J. Boddewyn
International Business Scholarship Book PDF

Author : Jean J. Boddewyn
Publisher : Emerald Group Publishing
Page : 431 pages
File Size : 48,5 Mb
Release : 2008-06-20
Category : Business & Economics
ISBN : 9780762314706

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International Business Scholarship by Jean J. Boddewyn Pdf

The AIB Fellows Group includes top researchers, educators, and administrators in the IB field. This book covers the growth of several functional areas (marketing, advertising, and finance). It reviews problems of methodological rigor in IB research. It also traces the history and evolution of IB studies.

Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS

Ravikant Gupta
Recent Trends In Transfer Pricing Intangibles GAAR and BEPS Book PDF

Author : Ravikant Gupta
Publisher : Bloomsbury Publishing
Page : 532 pages
File Size : 54,8 Mb
Release : 2017-06-15
Category : Business & Economics
ISBN : 9789386141712

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Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS by Ravikant Gupta Pdf

About the book The growing importance of the intangible assets in the global economy coupled with expanding international intra-firm trade, has meant that transfer pricing issues concerning intangibles have assumed critical importance for both the Multi National Enterprises as well as Tax authorities. The identification, accounting & valuation of intangibles is a challenging and evolving field. This volume details the various such issues and concerns from both industry and revenue perspective. Further, the contemporary issues of digital economy, tax planning, BEPS, GAAR have also been extensively dealt with. Key features · Explains in detail the meaning of various types of intangibles as defined in Income Tax Act. · Discusses the various possible methodologies for valuing the intangibles including the typical and residual methods · Accounts for all the relevant changes suggested by the OECD in the BEPS Action Point 8-10 report regarding intangibles · Valuation of Highly Uncertain as well Hard-to-Value Intangibles · Relevant Features of and taxation challenges posed by Digital economy · Various possible techniques of Tax Planning adopted by the Multi-national Enterprises · All the BEPS Action Point Reports along with recommendations as adopted globally as well as in India including Thin Capitalisation, PoEM, Equalisation Levy, amended DTAAs with Mauritius, Cyprus & Singapore {Updated upto Finance Bill, 2017 (India)} · Transfer Pricing Aspects of CCAs, Intra-group Services & Business Restructuring including issue of indirect transfers · Discussion on General Anti Avoidance Rules, to be implemented in India from 01/04/2017 · Famous and important global and Indian case laws with regard to intangibles · Detailed discussion on issue of AMP expenses & marketing intangibles

Controversies in Tax Law

Professor Anthony C Infanti
Controversies in Tax Law Book PDF

Author : Professor Anthony C Infanti
Publisher : Ashgate Publishing, Ltd.
Page : 340 pages
File Size : 45,6 Mb
Release : 2015-04-28
Category : Law
ISBN : 9781472414946

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Controversies in Tax Law by Professor Anthony C Infanti Pdf

This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in academic tax literature - which is filtering into everyday discussions of tax law - exists between 'mainstream' and 'critical' tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or of social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives? To capture and interrogate what often seems like a chasm between the different sides of tax debates, this collection comprises a series of pairs of essays. Each pair approaches a single area of controversy from two different perspectives - with one essay usually taking a 'mainstream' perspective and the other a 'critical' perspective. In writing their contributions, the authors read and incorporated reactions to each other’s essays and paid specific attention to the influence of perspective on both the area of controversy and their contribution to the debate. With contributions from leading mainstream and critical tax scholars, this volume takes the first step toward bridging the gap between these differing perspectives on tax law and policy.

Financial Valuation

James R. Hitchner
Financial Valuation Book PDF

Author : James R. Hitchner
Publisher : John Wiley & Sons
Page : 1301 pages
File Size : 46,5 Mb
Release : 2017-04-19
Category : Business & Economics
ISBN : 9781119312314

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Financial Valuation by James R. Hitchner Pdf

A practically-focused resource for business valuation professionals Financial Valuation: Applications and Models provides authoritative reference and practical guidance on the appropriate, defensible way to prepare and present business valuations. With contributions by 30 top experts in the field, this new fourth edition provides an essential resource for those seeking the most up-to-date guidance, with a strong emphasis on applications and models. Coverage includes state-of-the-art methods for the valuation of closely-held businesses, nonpublic entities, intangible, and other assets, with comprehensive discussion on valuation theory, a consensus view on application, and the tools to make it happen. Packed with examples, checklists, and models to help you navigate your valuation project, this book also provides hundreds of expert "tips" and best practices in clear, easy-to-follow language. The companion website provides access to extensive appendix materials, and the perspectives of valuation thought-leaders add critical insight throughout each step of the process. Valuation is an important part of any organization's overall financial strategy, and seemingly-small inaccuracies or incomplete assessments can have big repercussions. This book walks you through the valuation process to give you the skills and understanding you need to get it done right. Learn best practices from 30 field-leading experts Follow clear examples for complex or unfamiliar scenarios Access practical tools that streamline the valuation process Understand valuation models and real-world applications The business valuation process can become very complex very quickly, and there's no substitute for clear guidance and a delineated framework in the run-up to completion. Get organized from the beginning, and be systematic and methodical every step of the way. Financial Valuation: Applications and Models is the all-encompassing, expert guide to business valuation projects.