INTANGIBLE CAPITAL AND M&A VALUE FMA - NH. Agenda Mary Adams What are IP and IC? Accounting...
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Transcript of INTANGIBLE CAPITAL AND M&A VALUE FMA - NH. Agenda Mary Adams What are IP and IC? Accounting...
INTANGIBLE CAPITAL AND M&A VALUE
FMA - NH
AgendaMary Adams• What are IP and IC? • Accounting perspective • ICounting perspective
Bryan Lord• IP in M&A• The Secondary Market for IP• Public Policy • Discussion
Mary Adams
Intellectual Property DefinedLegal Categories
• Patents• Trademarks• Copyrights• Trade Secrets
Business Definition• All owned knowledge
Employees collaborating together
and with external partnersto create re-usable knowledge,
designs and processesthat meet market needs via
a viable business model
Strategic Capital
Human Capital
Relationship Capital
Structural Capital
Intangible Capital Defined
Each company has a unique combination of…
Intangibles = +/- 70% of M&A accounting
Source: Houlihan Lokey, 2012 Purchase Price Allocation Study
ICounting Perspective Inventory and present a consolidated view of the IC portfolio
ICounting Perspective Measure the strength of the portfolio
![Next Generation IP – An International Perspective on ... · Next Generation IP – An International Perspective on Income Protection ... – PPI • @scotprovsaysno [Sept 2009]](https://static.fdocuments.us/doc/165x107/5e4185a49963660f7d21aafd/next-generation-ip-a-an-international-perspective-on-next-generation-ip-a.jpg)
