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An Overview of Patent Quality: Assessment Valuation and Financial Reporting Implications
Bruner, Robert F.; Frank, Mary Margaret; Simko, Paul J.; Martin, DavidTechnical Note DARDEN-F-1539-EFinanceA significant fraction of corporate market values derive from intellectual property. It is vital for the practicing manager to appreciate the risks and uncertainties surrounding intellectual property. This note focuses specifically on patent positions, arguing that these deserve special scrutiny because of an emerging crisis within and among governments, corporations, and inventors. The objective of this note is to introduce the reader to patent ...Starting at €8.20
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Doc's Barbershop - Teaching Note
Lynch, Luann J.; Simko, Paul J.Teaching Note DARDEN-C-2376TN-EAccounting and ControlTeaching note for product C-2376Starting at €0.00
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The Garden Spot: Year Two - Teaching Note
Lynch, Luann J.Teaching Note DARDEN-C-2379TN-EAccounting and ControlTeaching note for product C-2379Starting at €0.00
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The Wells Fargo Commercial Banking Scandal - Teaching Note
Lynch, Luann J.; Cutro, CameronTeaching Note DARDEN-C-2394TN-EAccounting and ControlTeaching note for product C-2394Starting at €0.00
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Hamilton’s Electronics Services, Inc.: The Second Year - Teaching Note
Lynch, Luann J.; Frank, Mary MargaretTeaching Note DARDEN-C-2396TN-EAccounting and ControlTeaching note for product C-2396Starting at €0.00
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MGM Resorts International: Accounts Receivable - Teaching Note
Lynch, Luann J.Teaching Note DARDEN-C-2401TN-EAccounting and ControlTeaching note for product C-2401Starting at €0.00
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Amazon.com, Inc. Buys Whole Foods Market - Teaching Note
Lynch, Luann J.; Haskins, Mark E.Teaching Note DARDEN-C-2409TN-EAccounting and ControlTeaching Note for product C-2409Starting at €0.00
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United Technologies Corporation Buys Rockwell Collins, Inc. - Teaching Note
Lynch, Luann J.Teaching Note DARDEN-C-2415TN-EAccounting and ControlTeaching note for product C-2415Starting at €0.00
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The Conceptual Framework Underlying the Preparation of the Statement of Cash Flow
Simko, Paul J.; Lynch, Luann J.Technical Note DARDEN-C-2250-EAccounting and ControlThe objective of the statement of cash flow is to facilitate an understanding of the financial consequences of business activities by providing detail pertaining to the sources and uses of a company’s cash. While the income statement and balance sheet are based on accrual accounting, the statement of cash flow is intended to represent the cash-flow consequences of business activities. Most of the challenge with preparing and ultimately understand...Starting at €8.20
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The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes
Frank, Mary MargaretTechnical Note DARDEN-C-2258-EAccounting and ControlThis note outlines the effect of Section 197 of the IRS Code on goodwill and other intangibles purchased in an acquisition by comparing the treatment of goodwill and other purchased intangibles for tax and financial accounting purposes. The allocation of the purchase price in different taxable asset deal structures, the residual method, contingent payments and recapture taxes are also briefly discussed. These tax laws affect current and future ca...Starting at €8.20