Guide to intangible asset valuation /

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Bibliographic Details
Main Authors: Reilly, Robert F. (Author), Schweihs, Robert P. (Author)
Format: eBook
Language:English
Published: New York, NY : American Institute of Certified Public Accountants, 2014.
Edition:Revised edition.
Subjects:
Online Access:CONNECT
CONNECT
Table of Contents:
  • Identification of Intangible Assets
  • Identification of Intellectual Property Assets
  • Reasons to Conduct an Intangible Asset Valuation
  • Reasons to Conduct an Intangible Asset Damages Analysis
  • Intangible Asset Valuation Principles
  • Intellectual Property Valuation Principles
  • Intangible Asset Damages Principles
  • Valuation Data Gathering and Due Diligence Analysis
  • Damages Due Diligence Procedures
  • Structuring the Intangible Asset Analysis Assignment
  • Intangible Asset Valuation Process
  • Intangible Asset Economic Damages Process
  • Highest and Best Use Analysis
  • Cost Approach Methods and Procedures
  • Cost Approach Valuation Illustrative Example
  • Market Approach Methods and Procedures
  • Market Approach Valuation Illustrative Example
  • Income Approach Methods and Procedures
  • Income Approach Valuation Illustrative Example
  • Valuation Synthesis and Conclusion
  • ASC 820 and Fair Value Accounting
  • ASC 805 and Acquisition Accounting
  • Fair Value of Intangible Assets Not Acquired in a Business Combination
  • Fair Value Accounting Goodwill
  • Intellectual Property
  • Contract Intangible Assets
  • Customer Intangible Assets
  • Data Processing Intangible Assets
  • Human Capital Intangible Assets
  • Licenses and Permits
  • Technology
  • Engineering
  • Goodwill
  • Reporting the Results of the Intangible Asset Analysis.