VLB
Showing 369–373 of 373 results
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I’ve got a secret! Calculating damages in trade secret cases
March / April 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1117
Abstract: Although trade secrets are classified as “intellectual property,” they’re conceptually and legally different from other types of intangible assets. Not for public consumption, they include a broad range of assets such as customer lists, formulas, designs, manufacturing processes and marketing plans. This article explains how experts calculate damages in trade secret cases and looks at some of the unique challenges inherent in evaluating this type of intellectual property.
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The digital detective: Using statistics to uncover fraud
January / February 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 335
Abstract: This article explains how Benford’s Law can help uncover financial fraud by examining patterns in tabulated data. It’s almost impossible for someone to manipulate digits so that they appear to conform to Benford’s Law, so analysts use the technique to find suspicious numbers that merit further investigation. (Updated 5/7/12)
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Growing pains – Patent case expands definition of “reasonable royalty”
January / February 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 941
Abstract: In the recent case Monsanto Co. v. McFarling, a Court of Appeals for the Federal Circuit decision has significant implications for patent infringement damage calculations. This article describes the case’s background and explains the court’s reasoning in the case, which provides plaintiffs with additional ammunition for building a reasonable royalty claim. The decision also requires plaintiffs on both sides of patent infringement cases to look beyond “established” royalty rates at other economic factors that affect the amount to which the parties would agree in a hypothetical negotiation. Citation: Monsanto Co. v. McFarling, 488 F.3d 973 (Fed. Cir. 2007).
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Are you up-to-date on the AICPA’s new valuation standards?
January / February 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 807
Abstract: Last summer, the American Institute of Certified Public Accountants (AICPA) finalized Statement on Standards for Valuation Services (SSVS) No. 1, which applies to CPAs who perform business valuations in engagements accepted on or after Jan. 1, 2008. This article explains the types of engagements SSVS No. 1 covers and the extent of information a valuation analysis performed by a CPA should contain. The article notes that it’s useful for attorneys and others to become familiar with these and other professional organizations’ valuation standards to ensure their experts’ methods and conclusions meet all relevant requirements.
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Hope for the best, prepare for the worst – Avoiding valuation disputes in buy-sell agreements
January / February 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1210
Abstract: If a buy-sell agreement fails to clearly spell out a valuation method to be used in the event of death, disability or divorce, the door is open for disputes. This article explains the steps to take in setting up a buy-sell agreement’s valuation provision, including selecting the appraiser and defining key terms. (Updated 5/7/12)