Estimating business, security, and intellectuał property values is increasingly
difficult in today's transformed economy. From ernployee stock options to intellectual
property license agreements, anałysts, investors, accountants, lawyers, and regulators
must understand com-plex new factors and confront important new challenges. In addition,
govemmental and regulatory changes combine with recent judicial precedent to impact both
the theory and practice of valuation.
The Handbook of Business Valuation and Intellectuał Property Analysis provides
practition-ers with the latest information and knowledge on key aspects of business and
intellectuał property valuation, damages, and transfer price anałyses. Contributions
from today's leading experts, compiled and organized by valuation authorities Robert
Reilly and Robert Schweihs, mąkę this the essential volume for anyone looking for
answers to transaction, financing, taxation, litigation, and corporate planning questions,
such as:
How should valuation discounts be applied in famiły limited partnerships, and what
is the appropriate evidence for quan-tification ofthese discounts?
What is the relevant regulatory framework for arriying at an arm's-length transfer
price in intercompany transactions?
What arę the economic attributes and influences that create, destroy, and transfer
value in intellectuał property?
How is the value of securities not traded on organized stock markets affected by
their łąck of liquidity?
What three methods for valuing S corpo-rations (and other pass-through entities)
may nów be morę accurate than the tradi-tional method, and why?
The Handbook of Business Valuation and Intellectual Property Analysis updates and
expands the professional literaturę related to business/intellectuał property valuation,
economic damages, and intercompany transfer price anałyses. Controversial issues arę
demys-tified, and advanced topics arę explained in ways that arę illuminating for
experienced practitioners while sdll remaining understand-able for newer professionals.
This latest Reilly and Schweihs anthology is certain to become a welcome and required
addition to the libraries of valuation anałysts, investment bankers, financial
accountants, bankruptcy professionals, tax specialists, financial planners, and litigation
attorneys.
ROBERT F. REILLY, MBA, and ROBERT P. SCHWEIHS, MBA, arę managing directors of
Willammette Management Associates, one of the oldest and largest independent valuation
consulting, economic anałysis, and financial advisory firms. Reilly is a certified public
accountant/accredited in business valuation, certified management accountant, certified
business appraiser, chartered financial anałyst, accredited senior appraiser (in business
valuation), certified real estate appraiser, and state certified generał appraiser.
Schweihs is an accredited senior appraiser (in business valuation), a certified business
appraiser, and a for-mer trustee ofThe Appraisal Foundation. They have coauthored or
coedited numerous professional valuation books, including Valuing a Business and Valuing
Smali Businesses and Professional Practices (both with Shannon Pratt), The Handbook of
Advanced Business Valuation, and Valuing Intangible Assets.
660 pages