Intangible assets: valuation and economic benefit
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2005
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 161 S. |
| ISBN: | 0471671312 |
Internformat
MARC
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| 100 | 1 | |a Cohen, Jeffrey A. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Intangible assets |b valuation and economic benefit |c Jeffrey A. Cohen |
| 264 | 1 | |a Hoboken, NJ |b Wiley |c 2005 | |
| 300 | |a XIII, 161 S. | ||
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| 337 | |b n |2 rdamedia | ||
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| 650 | 4 | |a Biens incorporels - Aspect économique | |
| 650 | 4 | |a Biens incorporels - Comptabilité | |
| 650 | 4 | |a Entreprises - Évaluation | |
| 650 | 7 | |a Immateriële activa |2 gtt | |
| 650 | 4 | |a Corporations |x Valuation | |
| 650 | 4 | |a Intangible property |x Accounting | |
| 650 | 4 | |a Intangible property |x Economic aspects | |
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Datensatz im Suchindex
| _version_ | 1804135180829458432 |
|---|---|
| adam_text | Preface
Acknowledgments
СНДРТВИ
How This Book Is Organized
What Is Valuation Anyway?
сняртніг
Mstory and Taxonomy
Types of Intangible Assets
Identifiable Intangibles
Unidentifiable Intangible Assets
Liabilities
What Is Not an Intangible Asset
Summary
Additional Resources
GHAPTBI8
Тћаагу
al
аиі
Rtnardi an MangWe Assets
Some Economic Characteristics of Intangibles
Growth in Intangible Assets
Researching the Value of Intangible Assets
Summary
Xi
XH
1
1
2
9
9
11
23
26
27
28
28
28
29
33
38
45
y|
____________________________________________________ CONTENTS
СНАРТИ4
47
Identifiable
and Unidentifiable Intangible Assets
48
To Expense or Capitalize
55
Goodwill Paradox: Why Ever Pay More than Fair Value?
59
Summary
60
СМДРТВІб
Portolo
ol
Mangue
Economic
Benefits
(PM)
61
Proto-Assets 62
Introducing the PIE-B
63
Perspectives on the PIE-B
67
Summary
71
CHAPTfflB
HCOhIb JUfflPOfldl flUD
МИМИкиХ
#
о
Steps to the Income Approach
74
Present Value Formula
75
Estimating the Discounted Cash Flows
77
Soda Machine as
Proto-
Asset?
80
Discussion
81
Income Approach and Intangibles
82
Options Model
84
Summary
88
Appendix to Chapter
6 89
CHAPTER?
______ ________
Introduction to the Market Approach
91
Some Features of the Market Approach
91
Elasticity: A Useful Economic Concept
95
Comparable Firms
99
Unidentifiable Intangibles and
Comparables
105
Summary
106
Appendix: Sources for
Comparables
107
CHAPTERS
CottApBfoauianHitiinMii
108
Original Cost
109
Book Cost
110
Replacement Cost
110
Summary
114
Contents
ЇХ
CHAPTBta
Intangible Assets and Litigation
11б
Panduit Test
115
Market Definition
116
Georgia Pacific Factors
119
Trade Secret Framework
122
Famous Dilution
122
Summary
124
СНАРТВПО
Mangue
Assets: Strategy and Securfflzatlon
126
Bowie Bonds
126
Identification
127
Dynamic Securitization
127
Extension
129
Off-Balance Sheet Intangibles
130
Insecurity
—
The Case of the Recording Industry
131
Summary
134
CHAPTBMI
Conclusion
185
Toward a Theory of Ephemeral Assets
135
Summary
137
Allatterai
Resources
188
Notes
141
References
147
Index
151
Ahmt
Ite
анНим·
Ш
|
| adam_txt |
Preface
Acknowledgments
СНДРТВИ
How This Book Is Organized
What Is Valuation Anyway?
сняртніг
Mstory and Taxonomy
Types of Intangible Assets
Identifiable Intangibles
Unidentifiable Intangible Assets
Liabilities
What Is Not an Intangible Asset
Summary
Additional Resources
GHAPTBI8
Тћаагу
al
аиі
Rtnardi an MangWe Assets
Some Economic Characteristics of Intangibles
Growth in Intangible Assets
Researching the Value of Intangible Assets
Summary
Xi
XH
1
1
2
9
9
11
23
26
27
28
28
28
29
33
38
45
y|
_ CONTENTS
СНАРТИ4
47
Identifiable
and Unidentifiable Intangible Assets
48
To Expense or Capitalize
55
Goodwill Paradox: Why Ever Pay More than Fair Value?
59
Summary
60
СМДРТВІб
Portolo
ol
Mangue
Economic
Benefits
(PM)
61
Proto-Assets 62
Introducing the PIE-B
63
Perspectives on the PIE-B
67
Summary
71
CHAPTfflB
HCOhIb JUfflPOfldl flUD
МИМИкиХ
#
о
Steps to the Income Approach
74
Present Value Formula
75
Estimating the Discounted Cash Flows
77
Soda Machine as
Proto-
Asset?
80
Discussion
81
Income Approach and Intangibles
82
Options Model
84
Summary
88
Appendix to Chapter
6 89
CHAPTER?
_ _
Introduction to the Market Approach
91
Some Features of the Market Approach
91
Elasticity: A Useful Economic Concept
95
Comparable Firms
99
Unidentifiable Intangibles and
Comparables
105
Summary
106
Appendix: Sources for
Comparables
107
CHAPTERS
CottApBfoauianHitiinMii
108
Original Cost
109
Book Cost
110
Replacement Cost
110
Summary
114
Contents
ЇХ
CHAPTBta
Intangible Assets and Litigation
11б
Panduit Test
115
Market Definition
116
Georgia Pacific Factors
119
Trade Secret Framework
122
Famous Dilution
122
Summary
124
СНАРТВПО
Mangue
Assets: Strategy and Securfflzatlon
126
Bowie Bonds
126
Identification
127
Dynamic Securitization
127
Extension
129
Off-Balance Sheet Intangibles
130
Insecurity
—
The Case of the Recording Industry
131
Summary
134
CHAPTBMI
Conclusion
185
Toward a Theory of Ephemeral Assets
135
Summary
137
Allatterai
Resources
188
Notes
141
References
147
Index
151
Ahmt
Ite
анНим·
Ш |
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| indexdate | 2024-07-09T20:36:25Z |
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| language | English |
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| spelling | Cohen, Jeffrey A. Verfasser aut Intangible assets valuation and economic benefit Jeffrey A. Cohen Hoboken, NJ Wiley 2005 XIII, 161 S. txt rdacontent n rdamedia nc rdacarrier Bedrijfswaarde gtt Biens incorporels - Aspect économique Biens incorporels - Comptabilité Entreprises - Évaluation Immateriële activa gtt Corporations Valuation Intangible property Accounting Intangible property Economic aspects Unternehmensbewertung (DE-588)4078594-4 gnd rswk-swf Immaterieller Anlagewert (DE-588)4161343-0 gnd rswk-swf Unternehmensbewertung (DE-588)4078594-4 s Immaterieller Anlagewert (DE-588)4161343-0 s DE-604 Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014677847&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Cohen, Jeffrey A. Intangible assets valuation and economic benefit Bedrijfswaarde gtt Biens incorporels - Aspect économique Biens incorporels - Comptabilité Entreprises - Évaluation Immateriële activa gtt Corporations Valuation Intangible property Accounting Intangible property Economic aspects Unternehmensbewertung (DE-588)4078594-4 gnd Immaterieller Anlagewert (DE-588)4161343-0 gnd |
| subject_GND | (DE-588)4078594-4 (DE-588)4161343-0 |
| title | Intangible assets valuation and economic benefit |
| title_auth | Intangible assets valuation and economic benefit |
| title_exact_search | Intangible assets valuation and economic benefit |
| title_exact_search_txtP | Intangible assets valuation and economic benefit |
| title_full | Intangible assets valuation and economic benefit Jeffrey A. Cohen |
| title_fullStr | Intangible assets valuation and economic benefit Jeffrey A. Cohen |
| title_full_unstemmed | Intangible assets valuation and economic benefit Jeffrey A. Cohen |
| title_short | Intangible assets |
| title_sort | intangible assets valuation and economic benefit |
| title_sub | valuation and economic benefit |
| topic | Bedrijfswaarde gtt Biens incorporels - Aspect économique Biens incorporels - Comptabilité Entreprises - Évaluation Immateriële activa gtt Corporations Valuation Intangible property Accounting Intangible property Economic aspects Unternehmensbewertung (DE-588)4078594-4 gnd Immaterieller Anlagewert (DE-588)4161343-0 gnd |
| topic_facet | Bedrijfswaarde Biens incorporels - Aspect économique Biens incorporels - Comptabilité Entreprises - Évaluation Immateriële activa Corporations Valuation Intangible property Accounting Intangible property Economic aspects Unternehmensbewertung Immaterieller Anlagewert |
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