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Taxpayer Scores Partial Success in Cal. Hotel Property Tax Suit

Appeals court says assessor’s version of income approach to determine hotel property taxes violates law because it does not identify, value, and exclude certain intangible assets; but management fee deduction largely captures hotel’s goodwill.

SHC Half Moon Bay, LLC v. County of San Mateo

Appeals court says assessor’s version of income approach to determine hotel property taxes violates law because it does not identify, value, and exclude certain intangible assets; but management fee deduction largely captures hotel’s goodwill.

Concerns raised about using the distributor method to value customer relationships

Purchase price allocations shift away from goodwill

Can a valuation analyst separate out a ‘brand’ for valuation in a business combination?

Don’t forget these intangibles when performing a valuation

GDP number is about to reflect more of the value of contributions made by intangibles

FASB proposes easing goodwill impairment testing for private companies

When valuing a noncompete, research the applicable state laws where the agreements would be enforced

Royalty rate research now requires examination of the full text of comparable license agreements

Analysts need to understand trade secrets and know-how and their contributions to value

Auditors of public companies face oversight on valuation issues

Small audit firms continue to have trouble with fair value, impairment

New updates to complete guide on fair value measurements

The valuation of an intangible asset depends upon how it is used

Market-based approach to valuing IP is enhanced by the existence of ktMINE

Applying modern asset pricing theory to valuation of intangibles

The purchase price allocation accounting for the assets in Avis’s acquisition of Zip Car will be interesting

Damodaran on the ‘foolhardy versus rational’ value of goodwill

Using MPEEM to value the customer relationships intangible asset in business combinations

Determining the remaining useful lives of intangibles is a significant part of a valuation analysis

Last chance to register for customer relationships CPE

IP value is finally a boardroom discussion

Valuing customer relationships

Analysts should understand the limitations of market data in their search for reasonable royalty rates