Valuation of Intellectual Property and Intangible Assets

Valuation of Intellectual Property and Intangible Assets

;

John Wiley and Sons Ltd

12/2002

128

Mole

Inglês

9780471250104

198

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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.
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