As valuation analysts know only too well, analysts, auditors and CFOs have been on their own in estimating remaining useful lives of intangible assets without significant benchmarks ever since the Financial Accounting Standards Board (FASB) created the uniform procedure whereby the acquiring entity in a business combination must perform a purchase price allocation (PPA) that matches the purchase price to asset values of the acquired company, including, importantly intangible assets. Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations delivers a compilation of reported data, particularly on useful lives of intangible assets as reflected in over 360 purchase price allocations. Analysts will use the data to benchmark what intangibles are being discovered, categorized and valued in what industries, and the ratios of individual intangible asset categories to total assets.The guide is easy to use, allowing readers to view the data extracted from over 360 PPAs in three sections:Review of intangible asset categories complete with detailed descriptions of valuation approaches and checklists of factors to consider View data slices organized by intangible View intangible categories data by industry Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations also delivers key statistical data that can be used to benchmark non-compete agreements, support statistical claims of the dominance of intangible assets and assist in identifying amortization tendencies.
Taxation of Intangible Assets
本书介绍了6种重要的无形资产,并针对每一种无形资产,逐一论述了可能为组织创造价值的具体管理方法。书中集中了微软、惠普等一流组织精确测量和管理无形资产价值的体制和方法 ...
An Introduction to the Intangible Cultural Heritages in Xiong'an New Area
本书内容包括:定义和词汇表、价值评估方法、不同背景下的价值评估、不同类型的知识产权和无形资产的价值评估等。
Offering advice on answering exam questions on intellectual property law, this title includes: practice exam questions, additional reading references and web links, invaluable exam technique and test-taking tips, and exam cram summary ...
This handbook is intended as a useful document for intangible asset management inquiries, with a special emphasis on licensing, transaction due diligence and bankruptcy.
Taxation of Intangible Assets