15086994
Description
Mind Map by stefany escudero, updated more than 1 year ago
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Created by stefany escudero
over 6 years ago
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Valuation of Intangible Assets in Global
Operations
- CONCEPT
- Intangible assets have the objective of
acquisition or the potential allied
company. The alliances involve
acquiring not the whole company, but
only a part of their assets, capacity or
knowledge, which will be used in
combination with the other company
- Intangible assets have the objective of
acquisition or the potential allied
company. The alliances involve
acquiring not the whole company, but
only a part of their assets, capacity or
knowledge, which will be used in
combination with the other company
- ATTRIBUTES OF INTANGIBLE
CORPORATE ASSETS
- (I) formally registered
intellectual property rights
- as patents or trade names
- as patents or trade names
- (II) Intellectual Assets
- include both previously registered
property rights and corporate
encoded but not registered
knowledge
- include both previously registered
property rights and corporate
encoded but not registered
knowledge
- (III) includes non-codified human
and organizational capital
- experience that resides in
employee thinking and
organizational routines.
- experience that resides in
employee thinking and
organizational routines.
- (I) formally registered
intellectual property rights
- WHEN MUST INTANGIBLE
ASSETS BE VALUED?
- 1. A sale of the company,
merger or acquisition.
- The acquiring company will appropriate the physical
assets or the purchased company, but what value does
the injection of new knowledge have? The accounting
measures do not coincide with economic or market
values (Reilly, 1995).
- The acquiring company will appropriate the physical
assets or the purchased company, but what value does
the injection of new knowledge have? The accounting
measures do not coincide with economic or market
values (Reilly, 1995).
- 2. Sale, purchase or license of
separable assets such as
trademarks, patents, copyrights,
databases or technology
- "Separable assets" are those that can be separated
from the company that owns them and transferred,
sold or licensed to another company.
- "Separable assets" are those that can be separated
from the company that owns them and transferred,
sold or licensed to another company.
- 3. Demands related to
intellectual property
infringement.
- Here the courts must determine
the costs and sanctions for
infringement.
- Here the courts must determine
the costs and sanctions for
infringement.
- 4. Tax liability calculations in
the context of the transfer
of intangible assets and
technology to affiliated
companies, possibly in
another nation.
- 5. Corporate alliances
- During negotiations on the
formation of a joint venture (JV)
or many other forms of strategic
alliances.
- During negotiations on the
formation of a joint venture (JV)
or many other forms of strategic
alliances.
- 6. R & D Management.
- Putting a value on the future
prospective knowledge generated
by R & D investments is key to
selecting among competing R & D
projects.
- Putting a value on the future
prospective knowledge generated
by R & D investments is key to
selecting among competing R & D
projects.
- 1. A sale of the company,
merger or acquisition.
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