The Role of FAS 141 Valuations in IP Litigation

Business Valuation UpdateVol. 17 No. 3
March 2011
Brad Pursel, CPA/ABV, CFA, ASA
Mike R. Annis


FAS 141 valuations can have a significant impact on the way infringement litigation is conducted and on a case’s eventual outcome. The purpose of patent protection is to provide the patentee proper economic return in the acquisition of the patent, as demo ...