Valuation of Intangible Assets in Global Operations

The valuation of intangible assets has become a central issue in the practice of management. When companies undertake alliances or licensing agreements effect mergers sell or purchase brands or evaluate R&D projects a key issue is how each party puts a financial value on the intangible contribution. Valuations also have a tax implication particularly in transnational operations. The contributors including academics from five nations and expert practitioners from leading accounting and consulting companies cover intellectual property strategy of global firms valuation of human capital and valuation techniques for the transfer or sale of brands licenses and other intangible assets addition the contributors address the special needs of the software and pharmaceutical sectors in separate chapters. This book includes tools metrics and models that are of interest to academics as well as global executives. Recommended for valuation experts scholars international tax specialists executives (especially those involved in alliance negotiations brand equity mergers and acquisitions divestitures and intellectual property management) and officials in such supranational institutions as the EU OECD UNCTAD WTO IMF and World Bank.