中文名: 商業價值評估與知識產權分析手冊
原名: The Handbook of Business Valuation and Intellectual Property Analysis
作者: Robert Reilly
Robert Schweihs
Robert Reilly
圖書分類: 經濟
資源格式: PDF
版本: 英文原版
出版社: McGraw-Hill
書號: ISBN:9780071429672
發行時間: 2004年07月23日
地區: 美國
語言: 英文
簡介:



內容簡介
This authoritative title provides timely answers to controversial valuation, damages, and transfer price questions. Adam Smith's three sources of wealth creation - land, labor, and capital - have long been the factors that determine what a business is worth. Over the past few decades, however, a fourth factor, intellectual capital, has become increasingly important, yet difficult to quantify in the valuation equation. "The Handbook of Business Valuation and Intellectual Property Analysis" features the contributions of experts from leading valuation, accounting, investment banking, and law firms, and provides a comprehensive review of contemporary valuation issues related to businesses, securities, and intellectual property.Topics explored in this important book include: Business Valuation Technical Topics, Business Valuation Special Applications, Advanced Business Valuation Issues, Intellectual Property Valuation Issues, Intellectual Property Transfer Price Analysis Issues, Intellectual Property, and Economic Damages Issues. Accurate valuation, damages, and transfer price conclusions don't have to be a shot-in-the-dark proposition. "The Handbook of Business Valuation and Intellectual Property Analysis" presents valuation, damages, and transfer price analyses in a way that is clear, convincing, and cogent for practitioners at every level. Estimating business, security, and intellectual property values is increasingly difficult in today's transformed economy. From employee stock options to intellectual property license agreements, analysts, investors, accountants, lawyers, and regulators must understand complex new factors and confront important new challenges.In addition, governmental and regulatory changes combine with recent judicial precedent to impact both the theory and practice of valuation. "The Handbook of Business Valuation and Intellectual Property Analysis" provides practitioners with the latest information and knowledge on key aspects of business and intellectual property valuation, damages, and transfer price analyses. Contributions from today's leading experts, compiled and organized by valuation authorities Robert Reilly and Robert Schweihs, make this the essential volume for anyone looking for answers to transaction, financing, taxation, litigation, and corporate planning questions, such as: How should valuation discounts be applied in family limited partnerships, and what is the appropriate evidence for quantification of these discounts? And, what is the relevant regulatory framework for arriving at an arms-length transfer price in intercompany transactions?It also answers questions such as: What are the economic attributes and influences that create, destroy, and transfer value in intellectual property? How is the value of securities not traded on organized stock markets affected by their lack of liquidity? And, what three methods for valuing S corporations (and other pass-through entities) may now be more accurate than the traditional method, and why?"The Handbook of Business Valuation and Intellectual Property Analysis" updates and expands the professional literature related to business/intellectual property valuation, economic damages, and intercompany transfer price analyses. Controversial issues are demystified, and advanced topics are explained in ways that are illuminating for experienced practitioners while still remaining understandable for newer professionals. This latest Reilly/Schweihs anthology is certain to become a welcome and required addition to the libraries of valuation analysts, investment bankers, financial accountants, bankruptcy professionals, tax specialists, financial planners, and litigation attorneys.
作者簡介
Robert F. Reilly and Robert P. Schweihs (Chicago, IL) are managing directors with Willamette Management Associates, a national valuation consulting, economic analysis, and financial advisory firm. They are the authors and coauthors of several references, including Valuing a Business.
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目錄:


PART I Business Valuation Technical Topics 1
1. The Equity Risk Premium 3
2. The Discount for Lack of Control and the Ownership
3. Valuation of C Corporations Having Built-in Gains 45
4. The S Corporation Economic Adjustment 71
5. Applying the Income Approach to S Corporation and Other
Pass-Through Entity Valuations 89
6. S Corporation ESOP Valuation Issues 127
7. The Valuation of Family Limited Partnerships 171
ALEXW. HOWARDand WILLIAMH. FRAZIER
Introduction. The Partnership Structure. Rationale Behind FLPs. Internal
Revenue Code Chapter 14. Adequate Disclosure. The IRS and Valuation
Discounts. Valuation Parameters. FLPs That Own Primarily Marketable
Securities. FLPs That Own Primarily Real Estate. Lack of Marketability.
Summary. Understanding and Interpreting the Partnership Agreement.
Business Purpose. Contributions. Management Prerogatives. Distributions to
the Partners. Control and Lack of Control. Transferability of Family Limited
Partnership Interests. Section 754. Dissolution/Liquidation. Recent Tax
Court Cases. Strangi v. Commissioner. McCord v. Commissioner.Other
Relevant Cases. Estate of Thompson v. Commissioner. Estate of Morton B.
Harper v. Commissioner. Estate of Kimbell v. United States. Church v. United
States. Knight v. Commissioner. Kerr v. Commissioner.
8. Fairness Opinions: Common Errors and Omissions 209
GILBERTE. MATTHEWS
9. Valuing a Canadian Business for a U.S. Purchaser:
10. Sports Team Valuation and Sports Venue Feasibility 253
ROGERJ. GRABOWSKI, JACKHUBER, and ROBERTCANTON
11. Health Care Entity Valuation 279
...