Guide to Intangible Asset Valuation
The revised hardcover edition of this 745-page book, published in 2014 by the American Institute of Certified Public Accountants, explores the disciplines of intangible asset valuation, economic damages, and transfer price analysis. Guide to Intangible Asset Valuation examines the economic attributes and the economic influences that create, monetize, and transfer the value of intangible assets. The revised edition includes an extensive index.
Robert Reilly and Bob Schweihs, Willamette Management Associates managing directors, discuss such topics as:
- Identifying intangible assets and intellectual property
- Structuring the intangible asset valuation, damages, or transfer price assignment
- Generally accepted valuation approaches, methods, and procedures
- Economic damages due diligence procedures and measurement methods
- Allowable intercompany transfer price analysis methods
- Intangible asset fair value accounting valuation issues
- Valuation of specific types of intangible assets (e.g., intellectual property, contract-related intangible assets, and goodwill)
Illustrative examples are provided throughout the book, and detailed examples are presented for each generally accepted (cost, market, and income) valuation approach.