Valuing Intellectual Capital provides readers with prescriptive strategies and practical insights for estimating the value of intellectual property (IP) and the people who create that IP within multinational companies. This book addresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrates how large corporations need to measure the worth of their intangible assets. Each method in the text is applied through the lens of a model corporation, in order for readers to understand and quantify the operation of a real-world multinational enterprise and pinpoint how companies easily misvalue their intellectual capital when transferring IP rights to offshore tax havens. The effect contributes to the issues that can lead to budgetary crises, such as the so-called “fiscal cliff” that was partially averted by passage of the American Taxpayer Relief Act on New Year’s day 2013. This book also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms. CFOs, corporate auditors, corporate financial analysts, corporate financial planners, economists, and journalists working with issues of taxation will benefit from the concepts and background presented in the book. The material clearly indicates how a trustworthy valuation of intellectual capital allows a realistic assessment of a company’s income, earnings, and obligations. Because of the intense interest in the topic of corporate tax avoidance the material is organized to be accessible to a broad audience.
The first book to offer a comprehensive and academically sound review and evaluation of 25 existing methods for valuing intangible resources, this book then relates six case studies using a method developed by the author.
How do firms like Hewlett-Packard, DuPont, Dow Chemical, IBM, and Texas Instruments routinely convert the ideas of their employees into profits that sustain the corporation? How can buyers and...
Intellectual Capital is also the first book ever to present a universal IC measurement and reporting system. And that's only the beginning.
This book addresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrates how large corporations need to measure the worth of their intangible assets.
result. The knowledge worker must determine the task, a step that may include the manager in a coaching or advisory capacity. Orchestrating the mix and efforts of multiple knowledge workers to achieve a particular result is the mega ...
Featuring the contributions of experts from leading valuation; accounting; investment banking; and law firms; this text provides a comprehensive review of contemporary valuation issues related to businesses; securities; and intellectual ...
"In this book, we attempt to cover some frequently asked questions on intellectual property and intangible assets and to engage in brief discussions on the subject of identifying value.
Intellectual Capital investigates how companies throughout Ireland are measuring their intellectual capital assets and how their efforts compare to those of the leading exponents of intellectual capital.
Albert Einstein's greatest contribution to our society was to think about an everyday phenomenon (light) in new ways ... We chose Einstein as a symbol for this book because here we discuss the management of intangibles, something that ...
The emergence of the knowledge-based economy has raised concerns over several areas: the management of intellectual resources, valuation of intellectual capital; commercialisation of inventions; intellectual property valuation; efficiency of the...