000027777 000__ 05187cam\a22006135i\4500 000027777 001__ 27777 000027777 003__ SzGeWIPO 000027777 005__ 20210318105110.0 000027777 006__ m\\\\eo\\d\\\\\\\\ 000027777 007__ cr bn |||m|||a 000027777 008__ 170306s2005 nju o|||||||| ||eng d 000027777 020__ $$a9780471724339$$qelectronic book 000027777 035__ $$aEBL228472 000027777 035__ $$a(OCoLC)489555215 000027777 035__ $$a(wipo)EBL228472 000027777 040__ $$aAU-PeEL$$beng$$erda$$cAU-PeEL$$dCaBNVSL 000027777 043__ $$an-us--- 000027777 050_4 $$aKF2979.S647 2005 000027777 08204 $$a346.73048$$220 000027777 1001_ $$aParr, Russell L.,$$eauthor. 000027777 24510 $$aIntellectual Property :$$bValuation, Exploitation and Infringement Damages 2010 Cumulative Supplement. 000027777 250__ $$aFourth edition. 000027777 264_1 $$aHoboken :$$bJohn Wiley & Sons, Incorporated,$$c2005. 000027777 300__ $$a1 online resource (890 pages) 000027777 336__ $$atext$$2rdacontent 000027777 337__ $$acomputer$$2rdamedia 000027777 338__ $$aonline resource$$bcr$$2rdacarrier 000027777 500__ $$aDescription based upon print version of record. 000027777 5050_ $$aINTELLECTUAL PROPERTY: Valuation, Exploitation, and Infringement Damages -- ABOUT THE AUTHORS -- ACKNOWLEDGMENTS -- CONTENTS -- PREFACE -- Part I: VALUATION -- Chapter 1: INTELLECTUAL PROPERTY AND INTANGIBLE ASSETS IN THE WORLD TODAY -- 1.1 SOME HISTORY -- 1.2 LEGISLATION CREATED INTELLECTUAL PROPERTY -- 1.3 NEED FOR INTELLECTUAL PROPERTY VALUATIONS -- 1.4 INTELLECTUAL PROPERTY EXPLOITATION -- 1.5 LEGAL ATTITUDES ENHANCE VALUE -- 1.6 WHEN INTELLECTUAL PROPERTIES COLLIDE -- Chapter 2: DEFINING INTANGIBLE ASSETS AND INTELLECTUAL PROPERTY -- 2.1 INTANGIBLE ASSETS -- 2.2 INTELLECTUAL PROPERTY. 000027777 5058_ $$aChapter 3: DEFINING INTANGIBLE ASSETS AND INTELLECTUAL PROPERTY - TRADEMARKS -- 3.1 TRADEMARKS -- 3.2 TRADEMARK DEFINED -- 3.3 TRADEMARKS-THE LEGAL UNDERPINNINGS -- 3.4 TRADEMARK CREATION -- 3.5 NAMING RIGHTS -- Chapter 4: INTANGIBLE ASSETS AND THE BUSINESS ENTERPRISE -- 4.1 THE BUSINESS ENTERPRISE -- 4.2 SUMMARY -- Chapter 5: ACCOUNTING ISSUES -- 5.1 INTRODUCTION -- 5.2 ACCOUNTING PRINCIPLES RELATING TO VALUATION -- 5.3 NEW DEVELOPMENTS IN ACCOUNTING FOR INTANGIBLE ASSETS -- 5.4 COST AND VALUE -- Appendix 5A: INTANGIBLE ASSET LIST - EXPOSURE DRAFT. 000027777 5058_ $$aAppendix 5B: INTANGIBLE ASSET LIST - FINAL SFAS NO. 141 -- Appendix 5C: RELEVANT DOCUMENTS IN THE DEVELOPMENT OF SFAS NO. 141 AND SFAS NO. 142 -- Chapter 6: TAX ISSUES -- 6.1 TAX CONSIDERATIONS -- 6.2 PRIMARY STANDARDS -- 6.3 PROPERTY DEFINITIONS -- 6.4 METHODS FOR DETERMINING INTANGIBLE ASSET TRANSFER PRICES -- 6.5 COST-SHARING ARRANGEMENTS -- 6.6 INVESTMENT HOLDING COMPANIES -- Chapter 7: VALUATION PRINCIPLES AND TECHNIQUES -- 7.1 VALUATION PRINCIPLES -- 7.2 VALUATION METHODS -- 7.3 SUMMARY -- Chapter 8: COST APPROACH -- 8.1 GENERAL COST APPROACH PRINCIPLES. 000027777 5058_ $$a8.2 CAUTIONS IN USING THE COST APPROACH FOR INTELLECTUAL PROPERTY -- 8.3 USING THE COST APPROACH FOR TRADEMARKS -- 8.4 USING THE COST APPROACH FOR TECHNOLOGY -- 8.5 COST APPROACH-SUMMARY -- Chapter 9: MARKET APPROACH -- 9.1 MARKET TRANSACTIONS OF INTELLECTUAL PROPERTY INDICATE VALUE -- 9.2 MARKET EVENTS CAN INDICATE VALUE -- 9.3 A LOST PATENT INDICATES VALUE -- 9.4 ANALYZING THE BUSINESS ENTERPRISE TO INDICATE VALUE -- 9.5 MARKET APPROACH-SUMMARY -- Chapter 10: INCOME APPROACH - QUANTIFYING THE ECONOMIC BENEFIT. 000027777 5058_ $$a10.1 MARKET VALUE EQUALS THE PRESENT VALUE OF THE FUTURE ECONOMIC BENEFITS OF OWNERSHIP -- 10.2 QUANTIFYING THE ECONOMIC BENEFIT -- Chapter 11: INCOME APPROACH - TIMING AND PATTERN OF RECEIVING THE ECONOMIC BENEFIT -- 11.1 MARKET VALUE EQUALS THE PRESENT VALUE OF THE FUTURE ECONOMIC BENEFITS OF OWNERSHIP -- 11.2 ECONOMIC LIFE DEFINED -- 11.3 ECONOMIC LIFE OF INTANGIBLE ASSETS AND INTELLECTUAL PROPERTY -- Chapter 12: INCOME APPROACH - EVALUATING THE RISK OF RECEIVING THE ECONOMIC BENEFIT AND PUTTING IT ALL TOGETHER. 000027777 5058_ $$a12.1 MARKET VALUE EQUALS THE PRESENT VALUE OF THE FUTURE ECONOMIC BENEFITS OF OWNERSHIP. 000027777 5208_ $$aThis book is designed to simplify the process of attaching a dollar amount to intangible assets, be it for licensing, mergers and acquisitions, loan collateral, or investment purposes. It provides practical tools for evaluating the investment aspects of licensing and joint venture decisions, and discusses the legal, tax, and accounting practices and procedures related to such arrangements; examines the business economics of strategies involving intellectual property licensing and joint ventures; and provides analytical models that can be used to determine reasonable royalty rates for licensing and for determining fair equity splits in joint venture arrangements. 000027777 650_0 $$aTrademarks$$zUnited States. 000027777 650_0 $$aIntellectual property$$zUnited States. 000027777 650_0 $$aPatents$$zUnited States. 000027777 650_4 $$aIntellectual property -- United States 000027777 650_4 $$aIntellectual property -- Valuation -- United States 000027777 650_4 $$aLicense agreements -- United States 000027777 650_4 $$aJoint ventures -- Law and legislation -- United States 000027777 650_4 $$aIntellectual property infringement -- United States 000027777 651_0 $$aUnited States$$xCommerce$$xLaw and legislation. 000027777 655_0 $$aElectronic books. 000027777 7001_ $$aSmith, Gordon V. 000027777 77608 $$iPrint version:$$aParr, Russell L.$$tIntellectual Property : Valuation, Exploitation and Infringement Damages 2010 Cumulative Supplement$$dHoboken : John Wiley & Sons, Incorporated,c2005$$z9780471683230 000027777 85640 $$uhttp://ebookcentral.proquest.com/lib/wipo/detail.action?docID=228472$$yView Ebook 000027777 904__ $$aBook 000027777 942__ $$cEBOOK 000027777 980__ $$aBIB 000027777 980__ $$aEBL_old 000027777 980__ $$aOS 000027777 999__ $$c30292$$d30292