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Author: Business Valuation Resources Staff
Publisher: BVResources
ISBN: 9781621500568
Category :
Languages : en
Pages : 92
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Book Description
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.
Author: Business Valuation Resources Staff
Publisher: BVResources
ISBN: 9781621500568
Category :
Languages : en
Pages : 92
Get Book Here
Book Description
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.
Author: The Economist
Publisher: The Economist
ISBN: 1610394798
Category : Business & Economics
Languages : en
Pages : 369
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Book Description
In today's volatile, complex and fast-moving business world, it can be difficult to gauge how sound a company really is. An apparently strong balance sheet and impressive reported profits may be hiding all sorts of problems that could even spell bankruptcy. So how do you: Know whether a company is well run and doing well? Decide which ratios and benchmarks to use to assess performance? Work out if a company has massaged its results? Recognize the danger signs on the corporate horizon? Compare companies operating in different sectors or countries? These and many other important questions are answered in a completely updated and revised sixth edition of this clear and comprehensive guide. It is aimed at anyone who wants to understand a company's annual report, judge a customer's creditworthiness, assess a company's investment potential, and much more.
Author: Suzanne S. Harrison
Publisher: John Wiley & Sons
ISBN: 0470007427
Category : Law
Languages : en
Pages : 240
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Book Description
Capitalize on Your Company's Intangible Assets... Leading Companies Show You How "Einstein in the Boardroom makes a great sequel to Edison in the Boardroom. Those readers who found the examples and war stories of Edison to be useful in their own IP-management activities will find the same qualities in Einstein. This resource will help anyone in the intangibles management community who seeks to go beyond intellectual property and understand and capitalize on the full range of a firm's intellectual capital." --Julie Davis, coauthor, Edison in the Boardroom "Harrison and Sullivan continue to elevate understanding of the value of intellectual assets and, more importantly, provide a 'clinic' on the practical steps necessary to turn theory into bottom-line results." --Jeff Weedman, Vice President, External Business Development The Procter & Gamble Company "Einstein in the Boardroom is a valuable guide for business managers considering how to leverage intangible assets for profit." --Joe Beyers, Vice President, Intellectual Property Licensing, Hewlett-Packard Company "Going deeper into value creation for companies, Einstein in the Boardroom describes new ways to extract value from 'I-stuff' on knowledge, a tremendous asset that is too rarely exploited and could be leveraged by all readers of this great book." --Beatrix de Russe, Executive Vice President, Licensing and Intellectual Property, Thomson "Einstein in the Boardroom is a must-read for CEOs, CFOs, and board chairs facing the financial governance issues of share price, wealth creation, and value realization. When today's financial management systems may only deal with 20 percent of the value of the firm, Harrison and Sullivan offer a look at what a company can do to successfully create and extract value from the 'other' 80 percent, and they show you how other companies have done it!" --Bill Swirsky, Vice President, Knowledge Development The Canadian Institute of Chartered Accountants "Identifying, managing, and leveraging knowledge and intangible assets has enabled Cargill to differentiate itself from its competitors and increase its profitability. Harrison and Sullivan provide a clear perspective on how intangible assets fit within the corporate landscape and how to manage them to increase value for the organization." --Harry J. Gwinnell, Vice President and Chief IP Counsel, Cargill
Author: Jack J. Phillips
Publisher: John Wiley & Sons
ISBN: 9780470228067
Category : Business & Economics
Languages : en
Pages : 467
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Book Description
The Value of Learning is a hands-on guide for the implementation of learning and development programs that can be applied across all types of programs, ranging from leadership development to basic skills training for new employees. In this book, Patti Phillips and Jack J. Phillips offer a proven approach to measurement and evaluation for learning and development that can be replicated throughout an organization, enable comparisons of results from one program to another, and ultimately improve ROI.
Author: Daniel Andriessen
Publisher: Routledge
ISBN: 1136386599
Category : Business & Economics
Languages : en
Pages : 453
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Book Description
Peter Drucker has introduced us all to the knowledge era, where knowledge is the primary resource and intangibles (intellectual capital resources and assets) are now largely recognized as the most important sources of organizations' competitive advantage. With the recognition of the importance of Intangibles comes the problem of how to properly identify them and assign them a value within the corporation. This is an area of concern in 5 fields: 1) accounting and financial reporting, 2) performance measurement and management, 3) valuation in the finance field, 4) the Human Resources field in terms of management, strategy, and planning, and 5) Intellectual Capital. Over the past eight years, over 25 methods have been proposed for the valuation of intangibles coming out of these 5 fields. In this book, Andriessen evaluates 25 existing methods of intangible valuation according to highly developed criteria. In performing his evaluations, Andriessen synthesizes the state of the art research from these fields based on extensive research. He then presents his own method for valuing intangibles, which he began developing and testing as a Senior Manager at KPMG Knowledge Advisory Services in The Netherlands. He relates six case studies in which this method was tested in actual companies, carefully reviews the results of his tests, and then concludes by offering a new and improved method for valuing intangibles in his Weightless Wealth Toolkit, a complete step-by-step process for identifying, valuing, and managing Intangibles to help managers operate successfully in the Intangible Economy.
Author: Roberto Moro-Visconti
Publisher: Springer Nature
ISBN: 3031092376
Category : Business & Economics
Languages : en
Pages : 821
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Book Description
This book offers an updated primer on the valuation of digital intangibles, a trending class of immaterial assets. Startups like successful unicorns, as well as consolidated firms desperately working to re-engineer their business models, are now trying to go digital and to reap higher returns by exploiting new intangibles. This book is innovative in its design and concept since it tackles a frontier topic with an original methodology, combining academic rigor with practical insights. Evaluation issues are increasingly based on an analytical comprehension of augmented business models and virtual function analysis, nurtured by real-time big data. The impact of digitalization on scalable business models is the main competitive advantage factor of the BigTechs and other Unicorns, representing a target for startups and the reengineering of traditional firms. The transition from the Internet to the metaverse represents the last frontier, showing how 3D virtual and augmented reality impacts social networking. The second edition of this book updates the contents of the first edition while comprehensively introduces these innovative topics--such as the metaverse, cloud storage, multi-sided digital platforms, ESG-compliance, and value co-creation patterns of digitized stakeholders--and demonstrates how best practices can be applied to specific asset appraisals, making it of interest to researchers, students, and practitioners alike.
Author: Antonella Puca
Publisher: John Wiley & Sons
ISBN: 1119613639
Category : Business & Economics
Languages : en
Pages : 389
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Book Description
Addresses significant developments in the valuation of early stage enterprises at fair value with emphasis on practical applications—features a broad selection of case studies of early stage valuation Early Stage Valuation: A Fair Value Perspective provides a comprehensive review of the current methodologies used to value Early Stage Enterprises (ESEs) at fair value for financial reporting, investment, and mergers and acquisitions. Author Antonella Puca, Senior Director with Alvarez & Marsal Valuation Services in New York, provides accurate, up-to-date information on recent guidelines and new approaches for valuation assessments. This authoritative guide examines how to apply market analysis, discounted cash flows models, statistical techniques such as option pricing models (OPM) and Monte Carlo simulation, the venture capital method and non-GAAP metrics to ESE valuation. The text considers the most recent AICPA, Appraisal Foundation and IPEV guidance, and examines developments in both academic research and venture capital investor practice. Numerous real-world case studies illustrate early stage valuation suitable for structuring sound, internally consistent business transactions. Covering current trends and the latest regulatory guidance in the area, this book: Provides step-by-step guidance on practical valuation applications Reflects current standards for ESE valuation, including the AICPA Guide to the Valuation of Portfolio Company Investments, the IPEV guidelines and guidance from the Appraisal Foundation Covers new approaches to the valuation of ESEs with option pricing models, Monte Carlo Simulation, calibration and non-GAAP metrics Offers an overview of start-up valuation Discusses how intangible assets are impacting the valuation of ESEs The book also includes contributions from Neil Beaton, Andreas Dal Santo, Alexander Davie, John Jackman and Mark Zyla. Early Stage Valuation: A Fair Value Perspective is an essential resource for valuation specialists, private equity and venture capital fund managers, analysts, attorneys, investment bankers, regulators and auditors, and investors with interest in the private equity and venture capital industry.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1937352781
Category : Business & Economics
Languages : en
Pages : 208
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Book Description
This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.
Author: Gabriela Salinas
Publisher: John Wiley & Sons
ISBN: 0470685506
Category : Business & Economics
Languages : en
Pages : 237
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Book Description
The International Brand Valuation Manual is a detailed and extensive review of the main brand valuation models. The book reveals the state of the art in the field of brand valuation and coherently relates major trends in the theory and practice of brand valuation. This “one-stop” source is for valuation professionals as well as financial and marketing specialists who need to have an understanding of the principal valuation methods. Salinas also analyses the respective efficacy, advantages, disadvantages, and prospects for the future for each method. The book: - Provides a thorough overview of all the tools available for the brand valuation practitioner. - Offers an informed view on which methodologies are most suitable for different types of applications, and explains why. - Acts as an all-in-one source of reference for specialists who advise clients on which methodology to employ, or who are considering adopting one themselves. - Features case studies and examples from Guinness, PwC, Rolls-Royce, Santander, Shell, Telefonica, Unilever, BMW, Hanson Trust, Cadbury-Schweppes, Kellogg, Coco-Cola, Mercedes, Rolex, among others. Gabriella Salinas is the Global Brand Manager at Deloitte Touche Tohmatsu, Madrid, Spain.
Author: Speedy Publishing
Publisher: Speedy Publishing LLC
ISBN: 168127647X
Category : Business & Economics
Languages : en
Pages : 6
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Book Description
A business terminology study guide can assist one by ensuring he or she has the basics of the subject memorized. It's not enough to simply have a solid grasp of the methodology used in a business course. One needs to use a study guide in order to fully master the technical language used within it.
