Valuing Intangible Assets

Erscheinungsjahr 1998
ISBN: 978-0-7863-1065-4
Verlag: McGraw-Hill Education

Buch, Englisch, 518 Seiten, Format (B × H): 221 mm x 286 mm, Gewicht: 1626 g

The one-volume intangible valuation library--from trusted authoritiesRobert Reilly and Robert Schweihs. Seen as a science by someprofessionals--as an art by others--the accurate valuation ofintangible assets can nonetheless be a daunting financial maze. Intheir latest comprehensive valuation resource, financial expertsRobert F. Reilly and Robert P. Schweihs present in detail the theoryand methodology associated with the identification, valuation, andeconomic analysis of intangible assets. Valuing Intangible Assetsprovides the necessary skills, judgment, and knowledge to truyunderstand the entire process of intangible valuation. Beginning witha general, fundamental overview of the topic, and building to morespecific, advanced theories and practices, this essential book:clarifies the distinctions--and also the relationships--betweentangible and intangible assets; works through each of the three basicvaluation approaches--cost, market, and income--with guideliens todetermine which is appropriate for a given situation; discussesremaining useful life analysis, transfer pricing analysis, andeconomic damanges analysis; summarizes professional standards,including USPAP intangible asset valuation and reporting standards;introduces and describes specific types of intangibles: contract,copyright, goodwill, and more; provides entertaining and in-depth casestudies to provide real-world application for concepts and activities

Autoren/Hrsg.

Reilly, Robert

Schweihs, Robert

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Unternehmensfinanzierung

Inhaltsverzeichnis

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.

Über Autor(innen)

Reilly, Robert
McGraw-Hill authors represent the leading experts in their fields and are dedicated to improving the lives, careers, and interests of readers worldwide

Schweihs, Robert
McGraw-Hill authors represent the leading experts in their fields and are dedicated to improving the lives, careers, and interests of readers worldwide

Robert F. Reilly and Robert P. Schweihs are managing directors of Willamette Management Associates, and accredited senior appraisers of the American Society of Appraisers (certified in business valuation). They are coauthors of a number of highly regarded valuation books, including Valuing a Business, Valuing Small Businesses and Professional Practices, and Valuing Professional Practices. They are also coeditors of Financial Valuation: Businesses and Business Interests, 1997 Update.Mr. Reilly is a certified review appraiser, and a state certified affiliate of the Appraisal Institute. As an appraiser and economist, he is often called upon to testify in domestic and international courts regarding the valuation of intangible assets, businesses, and business interests, and regarding various economic damages issues.Mr. Schweihs currently serves as a Trustee of The Appraisal Foundation and as a member of the Industry Advisory Council of The Appraisal Foundation. He, too, is often called upon to testify as an expert witness in contested valuation and economic analysis matters.