Global BV News: Watch the WIPO event on IP finance and valuation
Now available is a free recording (audio and video) of IP Finance Dialogue: Expanding Horizons on IP Finance and Valuation that the World Intellectual Property Organization (WIPO) presented in Geneva.
BV News and Trends March 2024
A monthly roundup of key developments of interest to business valuation experts.
AI-generated George Carlin triggers right of publicity lawsuit
A “comedy AI” tool has created an “impersonation” of George Carlin that has triggered a lawsuit by his estate, claiming violations of the late comedian’s right of publicity and copyright, reports Variety.
Trade Secret Damages
Trade secrets are one of the primary forms of intellectual property, along with patents, trademarks, and copyrights. Trade secrets essentially are confidential proprietary information that provide a competitive advantage by not being known or generally available to competitors. As a result, trade secrets are frequently valuable. Unlike patents, trademarks, and copyrights, trade secrets can only be established in court, as the existence of a trade secret is a question of fact to be determined by ...
BV News and Trends November 2023
A monthly roundup of key developments of interest to business valuation experts.
BV News and Trends June 2023
A monthly roundup of key developments of interest to business valuation experts.
Global BVU News and Trends May 2023
Business valuation news from a global perspective.
More news from the ASA Fair Value Conference
In addition to the news that the CEIV credential was being discontinued (see previous item in this issue), here are some other takeaways from the ASA Fair Value Spring Conference in New York City on May 4.
What Would a Hypothetical Willing Seller Do? A Complicated Case—A Confounding Decision in Idaho
An inside look by one of the experts in a case that “had it all”: a high-tech startup, a recent historical transaction, the personal goodwill-versus-commercial goodwill debate, a covenant not to compete, a lot of money at stake, and the proverbial “battle of the experts.”
Celebrity poses and gestures as protected trademarks
Celebrities are famous for being poseurs, but can their body movements be protected as a trademark, subject to damages for infringement?
Global BV News: IVSC and WIPO collaborate on IP and intangibles
The International Valuation Standards Council (IVSC) together with the World Intellectual Property Organization (WIPO) has signed a memorandum of understanding (MoU) with the goal of strengthening cooperation and collaboration on issues related to the valuation of intellectual property and other intangible assets.
'Confounding incongruities' in recent divorce case
A complex divorce case in Idaho included a number of valuation issues, one of which was the personal vs. enterprise goodwill question.
BV News and Trends February 2023
A monthly roundup of key developments of interest to business valuation experts.
Bieber sells music rights; what are the value drivers?
Singer Justin Bieber has sold his music rights for around $200 million, according to various reports.
BV News and Trends January 2023
A monthly roundup of key developments of interest to business valuation experts.
Business Valuation Case Law Yearbook, 2023 Edition
January 2023 PDF, Softcover (195 pages)
BVR (editor)
Business Valuation Resources, LLC
Business Valuation Update Yearbook, 2023 Edition
January 2023 PDF, Softcover (426 pages)
BVR (editor)
Business Valuation Resources, LLC
Lamm v. Preston
This was a divorce case with a complex set of issues regarding the marital estate and the businesses of the parties. This Supreme Court of Idaho case and opinion related to one of the businesses, Black Sage Acquisition LLC, in which the couple owned 25%. The magistrate court determined the value of Black Sage Acquisition as $163,373 based on fair market value. The remaining value was determined to be personal goodwill. The Supreme Court (Idaho) affirmed the decision of the district court, which upheld the magistrate court.
Idaho Supreme Court Affirms Magistrate Judge’s Opinion Regarding Personal Goodwill
This was a divorce case with a complex set of issues regarding the marital estate and the businesses of the parties. This Supreme Court of Idaho case and opinion related to one of the businesses, Black Sage Acquisition LLC, in which the couple owned 25%. The magistrate court determined the value of Black Sage Acquisition as $163,373 based on fair market value. The remaining value was determined to be personal goodwill. The Supreme Court (Idaho) affirmed the decision of the district court, which upheld the magistrate court.
Commercial Success in Patent Litigation
To obtain a United States patent, the claimed invention may not be obvious in view of prior art. Whether a claimed invention is obvious often arises during the examination of a patent application by the United States Patent & Trademark Office. After a patent issues, obviousness may again arise as a defense to infringement by an accused infringer in litigation or as a basis for invalidity by a petitioner in post-grant proceedings, such as Inter-Partes ...
New edition of Moro Visconti’s book on digital intangibles is out
The second edition of The Valuation of Digital Intangibles by Roberto Moro Visconti includes updates that address the metaverse, cloud storage, multisided digital platforms, ESG compliance, and more.
Customer relations is the top intangible, per MARKABLES study
Customer relations is the most important of all intangible assets, accounting for 25% of enterprise value, according to a new study from MARKABLES.
Latest Inside Look at the ktMINE Royalty Rate Database
“Understand your data” is one of the main tenets of the valuation profession. Brett Schoell gives an up-to-date look at the ktMINE royalty rate database and answers some questions. He is the product lead for ktMINE’s suite of applications, and he supports ktMINE’s transfer pricing and valuation customers.
Valuing Cannabis 2.0: Buckle Up, This is About to Get Interesting
The session will explore recent trends in valuing businesses and intellectual property in the cannabis industry. Appraisers often apply market-based metrics to historical data when performing traditional valuations. In the cannabis industry, history is not often indicative of the future and reliance on historical data may lead to inaccurate valuations. The value of businesses in established markets such as Colorado, Oregon, and Washington is different than the value of businesses in newly legal states or ...
Calculating Infringement Damages (A BVR Workshop)
In 2019, the AICPA published the latest guide on calculating intellectual property (IP) infringement damages. Chaffe’s IP professionals will discuss a how-to of best practices for valuing IP for infringement purposes, including walking through a case study.