VALUATION OF INTELLECTUAL PROPERTY AND INTANGIBLE ASSETS. SUPPLEMENT. SMITH G., PARR R. Księgarnia

The 2003 Cumulative Supplement includes:

A new chapter entitled Trademark Dilution - A Discussion of Damages and Valuation Theory.

The supplement updates the core volume, Smith, Valuation of Intellectual Property and Intangible Assets, Third Edition.

Table of Contents

Chapter 4A NEW DEVELOPMENTS IN ACCOUNTING FOR INTANGIBLE ASSETS (NEW).

Is There a New Economy?

Independence Issues.

Background.

Financial Accounting Standards Board.

Exposure Draft.

Statements of Financial Accounting Standards Nos. 141 and 142.

Purchase Price Allocation.

Value Premise.

Defining Intangible Assets.

Useful Economic Life.

Goodwill Amortization.

Measuring Impairment.

Disclosure Requirements.

FASB Proposed Project.

Appendix 4A Intangible Asset List - Exposure Draft.

Appendix 4B Intangible Asset List - Final SFAS No. 141.

Appendix 4C Relevant Documents in the Development of SFAS No. 141 and SFAS No. 142.

Chapter 14A TRADEMARK DILUTION-A DISCUSSION OF DAMAGES AND VALUATION THEORY (NEW).

Introduction

Background.

Defining Dilution.

Analyzing the Marks.

Focus on the Consumers.

Enter Damages.

Economic Damages and Dilution.

Basic Damage Theory.

Trademarks in a Perfect World.

Trademarks in the Real World.

Self-inflicted Wounds.

Degrading Brand Equity.

A Stock Market Analogy.

Brand Exploitation.

Loss of Control.

Trademark Portfolios.

Lost Opportunity.

Summary.

Back to Valuation.

An Accounting Analogy.

Market Value Analysis.

Summary.

Chapter 17A THE VALUATION OF NAMING RIGHTS (NEW).

Introduction.

Notable Deals.

Naming Rights as Property.

Valuation of Naming Rights.

Cost Approach.

Market Approach.

Income Approach.

Summary.

Appendix 17A Summary of Naming Rights Transactions.

Appendix F Valuation Resources (New).

Appendix G Intellectual Property Management Institute (New).

Index.

118 pages

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