Brandz list of most valuable global brands for 2012 released
The value of the BrandZ™ Top 100 Most Valuable Global Brands rose 7% to $2.6 trillion in 2012, compared to a disturbing flat performance one year ago. Of the 13 categories analyzed, only technology and oil and gas showed negative growth, though technology companies occupy the top three spots in the 100, and 4 of [...]
The valuation of an intangible asset depends upon how it is used
An article in IP Frontline admonishes that the value of an intangible asset should not be assessed in the abstract. It must be valued within the context of its use. Some of these factors include: Bookmark on DeliciousDigg this postRecommend on Facebookshare via RedditShare with StumblersTweet about itSubscribe to the comments on this post
Who still uses the excess earnings method to value IP?
None of the Business Valuation professional standards explicitly feature the excess earnings method (EEM)—but neither do they expressly preclude its application. In Jim Alerding’s experience (Alerding Consulting), the EEM “is still commonly used in valuation circles, especially in divorce cases and litigation cases involving smaller businesses.” Bookmark on DeliciousDigg this postRecommend on Facebookshare via RedditShare [...]
Applying modern asset pricing theory to valuation of intangibles
In a presentation entitled Intangible Asset Valuation, Malcolm McLelland, PhD, begins with the premise that “there is no reliable way to estimate fair market-derived, risk-adjusted rates of return for non-traded assets and liabilities.” McLelland cogently argues for employing a combination of arbitrage and risk-neutral asset pricing theories to value intangibles. Bookmark on DeliciousDigg this postRecommend [...]
As rapid change alters the business landscape, brands still may hold value
In the wake of the monumental shifts in the music industry sit skeletons and shadows of retail outlets where consumers listened to and purchased records, tapes and CDs. Last minute gifts could always be purchased as Sam Goody’s. HMV’s demise in the UK illustrates that value still exists in brands. Bookmark on DeliciousDigg this postRecommend [...]
Damodaran on the ‘foolhardy versus rational’ value of goodwill
“There is no asset on a company’s balance sheet that wreaks more havoc on valuation and good sense than goodwill,” writes Prof. Aswath Damodaran (NYU Stern School of Business) in his blog. “The first problem with goodwill is that it sounds good, and when something sounds good, people feel the urge to pay for it. The second problem [...]
Determining the remaining useful lives of intangibles is a significant part of a valuation analysis
In an article in the September/October issue of Valuation Strategies, Robert Reilly of Willamette Management Associates in Chicago gave several reasons why analysts should not reflexively reject the cost approach to valuing intangibles. Regardless of approach used, Reilly outlines the significance and importance of the “lifing analysis” … determining the remaining useful lives (RULs) of [...]
Last chance to register for customer relationships CPE
Despite the crucial importance of customer relationships in an intangible asset valuation, there is wide divergence among appraisers in their measurement of attrition rates and contributory asset charges, among other factors. This Thursday, November 29, join Poonam Vaidya (Crowe Horwath) and Thomas Zambito (BDO Consulting) for “Valuing Customer Relationships,” which will cover all aspects of [...]
For a small shop, protecting IP value can present a daunting set of financial realities
Last week a Seattle news organization reported on graphic designers/illustrators who allegedly caught Disney with their hands in the unauthorized-use-of-copyrighted-materials cookie jar, only to face what IP Value Wire calls “willingness and wherewithal” to protect IP really means. Bookmark on DeliciousDigg this postRecommend on Facebookshare via RedditShare with StumblersTweet about itSubscribe to the comments on [...]
Apple’s phantom apology to Samsung results in a costly rebuke
A UK court found that Samsung did not infringe on Apple’s design, and asked Apple to publicly apologize to Samsung for wasting everyone’s time with the lawsuit. Here was Apple’s first apology, found through a link found at the bottom of Apple’s UK web page. Don’t see the actual “I’m sorry, Samsung?” Neither did the [...]
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