Westport, Conn. 2001 . 392 pages LC 00-042564. The valuation of intangible assets has become a central issue in the practice of management.
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. In 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. Inc. All rights reserved.