The current edition of Insights (Winter 2008), by Willamette Management Associates, takes a look at intellectual property management, ESOP planning opportunities, SFAS 157 issues, and the impact of SSVS 1 and the PPA (Pension Protection Act) on analysts and financial advisors. In particular, an article by Katherine Gilbert and Robert P. Schweihs on identifying intellectual property assets has one of the best and most current overviews, with exhibits that list IP assets in SFAS 141 and IRC Section 197, as well as a thorough discussion of how analysts can understand the position of intangible assets within the broader range of property rights. Another article by Robert Reilly and Chip Brown examines complex IP transfer pricing considerations. For the BV and financial journal that keeps living up to its name, check out Insights.
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