This is the one-volume intangible valuation library - from trusted authorities Robert Reilly and Robert Schweihs. Seen as a science by some professionals - as an art by others - the accurate valuation of intangible assets can nonetheless be a daunting financial maze. In their latest comprehensive valuation resource, financial experts Robert F. Reilly and Robert P. Schweihs present in detail the theory and methodology associated with the identification, valuation, and economic analysis of intangible assets. "Valuing Intangible Assets" provides the necessary skills, judgment, and knowledge to truly understand the entire process of intangible valuation.Beginning with a general, fundamental overview of the topic, and building to more specific, advanced theories and practices, this essential book: clarifies the distinctions - and also the relationships - between tangible and intangible assets; works through each of the three basic valuation approaches - cost, market, and income - with guidelines to determine which is appropriate for a given situation; discusses remaining useful life analysis, transfer pricing analysis, and economic damages analysis; summarizes professional standards, including USPAP intangible asset valuation and reporting standards; introduces and describes specific types of intangibles - contract, copyright, goodwill, and more; and, provides entertaining and in-depth case studies to provide real-world application for concepts and activities.
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Presents the theory and methodology associated with the identification, valuation, and economic analysis of intangible assets. This book provides the necessary skills, judgment, and knowledge to understand the entire process of intangible valuation.
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Preface.Acknowledgements.Introduction.Identification of Intangible Assets.Reasons to Conduct an Appraisal of Intangible Assets.Professional Standards Related to Intangible Asset Appraisals.Basic Valuation Concepts.Data Collection and Analysis.The Appraisal Process.Basic Valuation Approaches.Cost Approach Methods.Market Approach Methods.Income Approach Methods.Remaining Useful Life Analysis.Remaining Useful Life Conclusions.Valuation Synthesis and Conclusion.Reporting of Intangible Appraisals.Intangible Asset Appraisal Sample Report.Contract Intangible.Customer Intangibles.Copyright-Related Intangibles.Goodwill Intangible.Human Capital Intangible.Location Intangibles.Marketing Intangibles.Technology Intangible.Transfer Pricing and Royalty Rate Analysis.Litigation Support and Damages Analysis.Ad Valorem Property Tax Analyses.Bankruptcy and Reorganization.Summary and Conclusions.
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Produktdetaljer
ISBN
9780786310654
Publisert
1998-10-16
Utgiver
Vendor
Irwin Professional Publishing
Vekt
1542 gr
Høyde
282 mm
Bredde
211 mm
Dybde
40 mm
Aldersnivå
U, 05
Språk
Product language
Engelsk
Format
Product format
Innbundet
Antall sider
518