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Unseen Wealth - Margaret M. Blair; Steven M. H. Wallman
ISBN: 0815701136
Publication Date: 2001-05-01
Intangibles are harder to measure, harder to quantify, often more difficult to manage, evaluate, and account for than tangible assets. There is no common language for sharing information about intangible sources of value, and the language used tends to be descriptive rather than quantitative and concrete.Unseen Wealth stresses the importance of developing standards for identifying, measuring, and accounting for intangible assets, and recommends actions to government and business for improving the quality and quantity of available information about intangible investments. The book articulates a three-pronged set of reforms to help companies construct better business and reporting models, improve the quality of financial reporting, and clarify intellectual property right laws.Unseen Wealth was developed by the Brookings Task Force on Intangibles, which includes business leaders, consultants, accounting professionals, economists, intellectual property lawyers, and policy analysts.

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Valuation for Financial Reporting - Michael J. Mard; James R. Hitchner; Steven D. Hyden
ISBN: 9780471680413
Publication Date: 2007-09-28
Essential procedures for the measurement and reporting of fair value in Financial statements Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements. This important guide: * Explains the new valuation aspects now required by SFAS No. 157 * Presents the new definition of fair value and certain empirical research * Distinguishes fair value from fair market value * Provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157 * Includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos. 142 and 144 * Cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations * Includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint? presentation format * Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program

Intangible Assets - Mackie, Christopher D. Mackie; National Research Council Staff
ISBN: 9780309144155
Publication Date: 2009
Intangible assets--which include computer software, research and development (R&D), intellectual property, workforce training, and spending to raise the efficiency and brand identification of firms--comprise a subset of services, which, in turn, accounts for three-quarters of all economic activity. Increasingly, intangibles are a principal driver of the competitiveness of U.S.-based firms, economic growth, and opportunities for U.S. workers. Yet, despite these developments, many intangible assets are not reported by companies, and, in the national economic accounts, they are treated as expenses rather than investments. On June 23, 2008, a workshop was held to examine measurement of intangibles and their role in the U.S. and global economies. The workshop, summarized in the present volume, included discussions of a range of policy-relevant topics, including: what intangibles are and how they work; the variety and scale of emerging markets in intangibles; and what the government's role should be in supporting markets and promoting investment in intangibles.

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Intangible Assets - Cohen, Jeffrey A.
ISBN: 9780471671312
Publication Date: 2005
Praise for Intangible Assets"In Intangible Assets, Jeffrey Cohen presents an informative, thought-provoking and practical look at an increasingly important component of every business's worth. He describes the art and science of identifying assets that have clear economic benefit, but are typically not found on the balance sheet, and he provides an invaluable framework within which the reader can value these assets, despite their elusive nature." -Rick Westervelt, President, Skylist, Inc."Jeffrey Cohen's integrative approach to conceptual issues of intangible assets is creative and a refreshing contribution. He brings law, economics, finance, and accounting to the same table, which results in a comprehensive framework for understanding how value is created and sustained. His construct of 'proto-assets' and 'portfolio of intangible economic benefits' is key. Written in an easy-to-read style with many practical examples, this book will be useful for both novice and experienced professionals." -W. Dana Northcut, PhD, Adjunct Associate Professor of Accounting Graduate School of Business, University of Chicago Principal, Chicago Partners, LLC"This volume is the perfect resource for newcomers to IP valuation. Through lucid explanations and well-chosen illustrations, it does for the reader exactly what a valuation expert should do for a client-it makes the abstract concrete. But this volume is not just for the novice; it holds insights that will be useful to IP experts in law, accounting, and economics." -Edward F. Malone, Partner, Jenner & Block LLP

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Tangible Strategies for Intangible Assets - Berry, John D.
Call Number: HD 53 .B468 2005
ISBN: 0071412867
Publication Date: 2004
Intangible assets such as brands, patents, and intellectual capital are the new measures of corporate wealth. But one can't manage what one can't measure. And while assigning accurate valuations is a stringent requirement under new FASB accounting guidelines, it is far from easy. This book explains the latest thinking and techniques in measuring and managing intangibles. Innovative management disciplines like Balanced Scorecard are explained, while real-world examples from Amazon, eBay, and other firms demonstrate how companies are getting maximum advantage from all their intangible assets.

Measuring Intangible Assets - Marr, Bernard
ISBN: 9781845444013
Publication Date: 2004
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Valuation of Intangible Assets in Global Operations - Contractor, Farok J.
ISBN: 9781567204124
Publication Date: 2001
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.

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