1999Unpublished venueRequires access

Valuing intangible assets

Robert F. Reilly, Robert P. Schweihs

Open publisher page 299 citations

Abstract

When partnerships change hands, the valuation of intangible assets can be a financial maze. This in-depth book, working through each of the basic valuation approaches: cost, market, and income, provides professionals with complete guidelines and industry standards. It's a must-have for financial analysts and attorneys! The one-volume intangible valuation library--from trusted authorities Robert Reilly and Robert Schweihs. Seen as a science by some professionals--as an art by others--the accurate valuation of intangible assets can nonetheless be a daunting financial maze. In their latest comprehensive valuation resource, financial experts Robert F. Reilly and Robert P. Schweihs present in detail the theory and methodology associated with the identification, valuation, and economic analysis of intangible assets. Valuing Intangible Assets provides the necessary skills, judgment, and knowledge to truy understand the entire process of intangible valuation. Beginning with a general, fundamental overview of the topic, and building to more specific, advanced theories and practices, this essential book: clarifies the distinctions--and also the relationships--between tangible and intangible assets; works through each of the three basic valuation approaches--cost, market, and income--with guideliens to determine which is appropriate for a given situation; discusses remaining useful life analysis, transfer pricing analysis, and economic damanges analysis; summarizes professional standards, including USPAP intangible asset valuation and reporting standards; introduces and describes specific types of intangibles: contract, copyright, goodwill, and more; provides entertaining and in-depth case studies to provide real-world application for concepts and activities discussed throughout the book; gives special attention to the increasingly contentious area of intellectual properties; describes and illlustrates all valuation and economic analysis methods and procedures within logical categories of analytical approaches. Not until now has the complete spectrum of intangible asset valuation been covered in one book. From general appraoches regarding intangible asset valuation through specific examples of intangible asset analysis and reporting, the Reilly/Schweihs team proves once again in Valuing Intangible Assets why their books have become the benchmarks against which all other valuation books are measured.

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When partnerships change hands, the valuation of intangible assets can be a financial maze. This in-depth book, working through each of the basic valuation approaches: cost, market, and income, provides professionals with complete guidelines and industry standards. It's a must-have for financial analysts and attorneys! The one-volume intangible valuation library--from trusted authorities Robert Reilly and Robert Schweihs. Seen as a science by some professionals--as an art by others--the accurate valuation of intangible assets can nonetheless be a daunting financial maze. In their latest comprehensive valuation resource, financial experts Robert F. Reilly and Robert P. Schweihs present in detail the theory and methodology associated with the identification, valuation, and economic analysis of intangible assets. Valuing Intangible Assets provides the necessary skills, judgment, and knowledge to truy understand the entire process of intangible valuation. Beginning with a general, fundamental overview of the topic, and building to more specific, advanced theories and practices, this essential book: clarifies the distinctions--and also the relationships--between tangible and intangible assets; works through each of the three basic valuation approaches--cost, market, and income--with guideliens to determine which is appropriate for a given situation; discusses remaining useful life analysis, transfer pricing analysis, and economic damanges analysis; summarizes professional standards, including USPAP intangible asset valuation and reporting standards; introduces and describes specific types of intangibles: contract, copyright, goodwill, and more; provides entertaining and in-depth case studies to provide real-world application for concepts and activities discussed throughout the book; gives special attention to the increasingly contentious area of intellectual properties; describes and illlustrates all valuation and economic analysis methods and procedures within logical categories of analytical approaches. Not until now has the complete spectrum of intangible asset valuation been covered in one book. From general appraoches regarding intangible asset valuation through specific examples of intangible asset analysis and reporting, the Reilly/Schweihs team proves once again in Valuing Intangible Assets why their books have become the benchmarks against which all other valuation books are measured.

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Available abstract

When partnerships change hands, the valuation of intangible assets can be a financial maze. This in-depth book, working through each of the basic valuation approaches: cost, market, and income, provides professionals with complete guidelines and industry standards. It's a must-have for financial analysts and attorneys! The one-volume intangible valuation library--from trusted authorities Robert Reilly and Robert Schweihs. Seen as a science by some professionals--as an art by others--the accurate valuation of intangible assets can nonetheless be a daunting financial maze. In their latest comprehensive valuation resource, financial experts Robert F. Reilly and Robert P. Schweihs present in detail the theory and methodology associated with the identification, valuation, and economic analysis of intangible assets. Valuing Intangible Assets provides the necessary skills, judgment, and knowledge to truy understand the entire process of intangible valuation. Beginning with a general, fundamental overview of the topic, and building to more specific, advanced theories and practices, this essential book: clarifies the distinctions--and also the relationships--between tangible and intangible assets; works through each of the three basic valuation approaches--cost, market, and income--with guideliens to determine which is appropriate for a given situation; discusses remaining useful life analysis, transfer pricing analysis, and economic damanges analysis; summarizes professional standards, including USPAP intangible asset valuation and reporting standards; introduces and describes specific types of intangibles: contract, copyright, goodwill, and more; provides entertaining and in-depth case studies to provide real-world application for concepts and activities discussed throughout the book; gives special attention to the increasingly contentious area of intellectual properties; describes and illlustrates all valuation and economic analysis methods and procedures within logical categories of analytical approaches. Not until now has the complete spectrum of intangible asset valuation been covered in one book. From general appraoches regarding intangible asset valuation through specific examples of intangible asset analysis and reporting, the Reilly/Schweihs team proves once again in Valuing Intangible Assets why their books have become the benchmarks against which all other valuation books are measured.

Key concepts: Valuation (finance), Intangible asset, Goodwill, Intangible good, Book value, Business, Market value, Actuarial science

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