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Valuation of Intellectual Property and Intangible Assets, 2002 Cumulative Supplement, 3rd Edition
Valuation of Intellectual Property and Intangible Assets 2002 Cumulative Supplement 3rd Edition Author:Gordon V. Smith, Russell L. Parr While intellectual property plays an increasingly important role in today's business world, it remains difficult to quantify its economic value. Considered the foremost work on the subject, this book helps simplify the process of attaching a dollar amount to intangible assets, with the new edition bringing readers up to date on legal, tax, and a... more »ccounting issues that affect valuation. This core volume (ISBN 0471-362816) is supplemented annually. The 2002 Cumulative Supplement (ISBN 0471-419435) includes:
A new chapter discussing major changes in accounting principles as they relate to intangible assets and intellectual property.
Statement of Financial Accounting Standards Nos. 141 and 142 that were issued in June 2001 and supersede APB 16 and 17.
Discussion of the thinking of FASB and many of the corporate and professional respondents to the Board's Exposure Drafts.
An examination of the relatively new phenomenon of naming rights transactions.
Three new Appendices containing lists of valuation resources for the use of practitioners as well as descriptions of some professional societies that focus on various aspects of intellectual property business.
This supplement updates the core volume, Smith/Valuation of Intellectual Property and Intangible Assets, Third Edition (ISBN 0471-362816).« less