1989Unpublished venueRequires access

Valuation of Intellectual Property and Intangible Assets

Gordon V. Smith, Russell L. Parr

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Abstract

The Most Important Assets Accounting and Tax Issues The Nature of Intangible Assets and Intellectual Property Intangible Assets and the Business Enterprise Valuation Principles and Techniques Market and Cost Approaches Capitalization of Economic Contribution Economic Contributions of Intellectual Property Classic Challenges Capitalization of Income Economic Life Licensing, Royalty Rates, and Valuation Special Valuation Situations Investigations and Reports Appendices Index.

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The Most Important Assets Accounting and Tax Issues The Nature of Intangible Assets and Intellectual Property Intangible Assets and the Business Enterprise Valuation Principles and Techniques Market and Cost Approaches Capitalization of Economic Contribution Economic Contributions of Intellectual Property Classic Challenges Capitalization of Income Economic Life Licensing, Royalty Rates, and Valuation Special Valuation Situations Investigations and Reports Appendices Index.

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Available abstract

The Most Important Assets Accounting and Tax Issues The Nature of Intangible Assets and Intellectual Property Intangible Assets and the Business Enterprise Valuation Principles and Techniques Market and Cost Approaches Capitalization of Economic Contribution Economic Contributions of Intellectual Property Classic Challenges Capitalization of Income Economic Life Licensing, Royalty Rates, and Valuation Special Valuation Situations Investigations and Reports Appendices Index.

Key concepts: Valuation (finance), Capitalization, Book value, Intangible property, Intellectual property, Income approach, Intangible good, Business

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