The Principles and Context of the Valuation of Intangibles

HILDA NEIRA
Mind Map by HILDA NEIRA, updated more than 1 year ago
HILDA NEIRA
Created by HILDA NEIRA over 3 years ago
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Mind Map on The Principles and Context of the Valuation of Intangibles, created by HILDA NEIRA on 09/07/2018.

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The Principles and Context of the Valuation of Intangibles
  1. Chapter 1 Intangible Assets and Principles for Their Valuation
    1. Alliances involve acquiring not the whole company, but only a portion of its assets, capability, or knowledge, which will be used in combination with the other firm
      1. this book allows us to know the principles to apply possible situations
    2. WHEN DO INTANGIBLE ASSETS NEED TO BE VALUED?
      1. depends on the existing combinatorial synergy, the merger between two companies can be compatible or incompatible
        1. We find the part of separable assets that can be Separate from the company whether it is sold, transferred, etc.
          1. Lawsuits involving intellectual property infringement.
            1. Tax liability calculations, when this is done with other nations
              1. The valuation of the knowledge contributions of each partner is a key issue. This decides the shareholding of the JV partners, the royalty rates and other fees.
                1. I+D management. Putting a value on prospective future knowledge generated by I+D investments is key to selecting between competing I+D projects.
                  1. Marketing managers have evolved the notion of brand equity, and researchers have also developed field measures such as ‘‘unit price premia”and “market share increments”to put a monetary value on brand equity . But the extent to which these measures correspond to the selling price of brand names is not known since, unlike patents or copyrights, brand names are only infrequently sold separately from the firm as a whole.
                    1. “We believe that appropriate valuation and compensation for the use of the company’s intellectual property is essential to global competitiveness because it protects, rewards and encourages investment in research and development.”
                    2. PART I: THE NATURE AND ATTRIBUTES OF INTANGIBLE CORPORATE ASSETS
                      1. formally registered Intellectual Property Rights, such as patents or brand names. We can define more broadly
                        1. comprende capital humano y organizativo no codificado, o experiencia que reside en el pensamiento de los empleados y en las rutinas de la organización
                          1. Intellectual Assets, which comprise both the above registered property rights as well as codified but unregistered corporate knowledge.
                          2. rom Information to Wisdom
                            1. Separability”may be defined as the ability to identify and describe discrete bits of information or knowledge
                              1. “Formalization”refers both to the degree of codification of technology or knowledge, as well as to organizational routines (Nelson and Winter, 1982). Not all organizational routines are formally expressed. In some companies they are deeply embedded in human or company­wide culture and assumptions.
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