Brand valuation mandate in India sparks talk of new rules
Wide variations in estimates of brand valuations trigger talk of a new set of valuation rules.
View ArticleValuation challenges posed by digital assets
Social media, audiobooks, music and video files, bitcoin, and other digital assets pose estate planning and valuation challenges, explains a new paper. A handy checklist is also provided.
View ArticleIP more prevalent in PPAs, says Houlihan Lokey study
Trademarks and trade names were identified in 50% of M&A deals in 2015, up from 45% in 2014, according to the 2015 Purchase Price Allocation Study from Houlihan Lokey.
View ArticleNew Star Wars film blockbuster fuels celeb estate valuation issue
For Rogue One: A Star Wars Story, the late actor Peter Cushing was “digitally resurrected” and appears as the future Death Star commander. Some stars are now taking action, such as having themselves...
View ArticleA face need not be famous for it to have value
In a right of publicity case, a woman is suing the Chipotle restaurant chain for $2.2 billion for using her photograph without her permission for advertising purposes.
View ArticleQuestions to ask when valuing intellectual property
Only after a thorough due diligence is done can an analysis be made of what intellectual property is worth.
View ArticleHow the expert in the Amazon trademark case determined a royalty rate
In the recent Amazon Tax Court case, the IRS challenged the valuation of trademarks the company transferred to its overseas subsidiary. But Amazon prevailed, and here's an explanation of the comparable...
View ArticleGlobal trademark values for wineries
The brand is the single most important intangible asset in wine businesses, accounting for 17.5% of enterprise value on average, according to latest data.
View ArticleWhat are the advantages and disadvantages of patents, copyrights, trademarks,...
Empirical evidence suggests that intellectual property (IP) drives a significant portion of the market value of companies today. In Michael Pellegrino’s “Guide to Intellectual Property Valuation,” he...
View ArticleIntellectual property trends: Average royalty rates, most active industries,...
Explore intellectual property trends, including average royalty rates, most common royalty payment agreement bases, and most active industries. View real-world statistics based on thousands of actual...
View Article20 questions to ask when performing due diligence for an intellectual...
To analyze and come up with a valuation, you need to perform due diligence to uncover the facts related to the intellectual property. In BVR’s Intellectual Property Valuation Case Law Compendium,...
View ArticleHow to document the life for the projection period with respect to...
Under the new requirements for fair value for financial reporting, valuation experts will be expected to have a certain amount of documentation in their work files. The new requirements are contained...
View ArticleHow to document the selection of a royalty rate when valuing intellectual...
Under the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential, valuation experts will be expected to have a certain amount of documentation in...
View ArticleFair value for financial reporting: Work file checklist for contributory...
A work file checklist is a good compliance tool for what the MPF requires regarding all the different aspects involved in fair value measurement. In past posts, we presented checklists for a number of...
View ArticleCannabis: IP Issues in a Budding U.S. Industry
Canada is already facing many challenges after its recent legalization of cannabis last week, including a significant shortage of product and uncertainties about border policies with the United States....
View ArticleTips for applying art and science to intellectual property valuations
Valuing intellectual property depends on a broad range of expertise and requires a valuation professional to have more than a cursory understanding of marketing, accounting, finance, scientific and/or...
View ArticleCorporate Cannabis: One-Hitter or Here to Stay?
This is the second installment in ktMINE's Cannabis series. In Part I, it discussed the marijuana IP landscape in general and explored trademarks in the industry. In this post, it investigates the...
View ArticleUnderdeveloped Comparability Analysis Leads to Exclusion of Reasonable...
In the recent patent infringement case, Meridian Mfg. v. C&B Mfg., 2018 U.S. Dist. LEXIS 172243 (Oct. 5, 2018), both parties raised Daubert challenges to the opposing expert’s damages opinions....
View ArticleUniversity Patent Trends Around the World
By the start of the 21st century, 50% of all basic research was credited to universities, some major examples being antibiotics, plastic, and even Google. Patent activity can offer insight into where...
View ArticleBuilding a credible forecast for brand valuation
The most visible and recognizable intangible asset for a firm is its brand. A brand contains legal protections that trigger value. But knowing how to quantify the latter in view of the former can be...
View ArticleExamining the Correlation Between IP and Startup Valuations
In a recent article published in the Business Valuation Update, Efrat Kasznik (Foresight Valuation Group) covered six of the most common questions that routinely come up with regard to the correlation...
View ArticleForce Majeure: Examining the Post COVID-19 Intercompany Agreement Reality
As COVID-19 continues to shift everyday life and the global economy, accounting professionals are looking for information to help guide their clients through these trying times. These organizations...
View ArticleUnderstanding Force Majeure Through Agreement Analysis
Since the onset of COVID-19, organizations are reassessing their intercompany agreements to include force majeure clauses. Force majeure is an “Act of God” clause that allows involved parties to...
View ArticlePrince Estate and IRS Embroiled in Fierce IP Valuation Dispute
Back in January, BVWire ran a news item on a recent article from the Star Tribune. The article states that the executor of the estate of Prince, the late world-famous rock star, and the Internal...
View ArticleSeven Steps to Managing an Intellectual Property Engagement
There is an inherent flow to managing an intellectual property valuation engagement. In BVR’s publication, Guide to Intellectual Property Valuation, 2nd edition, author Michael Pellegrino outlines the...
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