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- Wiley
More About This Title Guide To Intangible Asset Valuation, Revised Edition
English
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.
English
Robert F. Reilly is a managing director in the Chicago office of Willamette Management Associates, a business valuation, forensic analysis, and financial opinion firm. Prior to joining the firm in 1991, he was a valuation services partner for accounting firm Deloitte & Touche. Robert specializes in the valuation of businesses, securities, and intangible assets for transaction, taxation, accounting, financing, and litigation purposes. He also specializes in economic damages analysis, license and other royalty rate analysis, and intercompany transfer price analysis related to intangible assets and intellectual property. He is a CPA, chartered financial analyst, certified management accountant, and chartered global management accountant, and he is accredited in business valuation and certified in financial forensics. He is also a certified business appraiser, certified valuation analyst, certified valuation consultant, certified review appraiser, certified real estate appraiser, and state-certified general appraiser. Mr. Reilly serves in an editorial capacity for several professional journals, including Valuation Strategies, ABI Journal, Journal of Accountancy, and Construction Accounting and Taxation. He received his BA in economics and his MBA in finance from Columbia University. He is an inductee into the AICPA business valuation Hall of Fame.
Robert P. Schweihs is a managing director in the Chicago office of Willamette Management Associates. Before joining the firm in 1991, Bob was a partner and national director of valuation services at the accounting firm Deloitte & Touche. Bob’s practice includes intellectual property valuation, economic damages, and intercompany transfer price analyses. These analyses are performed for both transactional and notational purposes and relate to license royalty rate estimation, purchase accounting, financing, securitization and collateralization, joint venture formation and transactions, taxation planning and compliance, not-for-profit entity regulatory compliance, structuring commercialization and exploitation programs, and infringement claims and other types of commercial litigation matters. He has testified before federal, state, and local courts. Bob holds a BS in engineering from the University of Notre Dame and an MBA in finance and economics from the University of Chicago Booth School of Business. He is an accredited senior appraiser designated in business valuation and a certified business appraiser.
English
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
