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Valuation of Patents
Methods for Evaluating IP Assets in View of Legal Technical and Business Related FactorsIntroductionIn recent times the valuation of patents becomes an increasingly crucial issue for technology driven companies, especially in the so-called new economy, when the company value is based essentially upon intangible assets and intellectual property rights such as patents. The more the economical value of a company is regarded in terms of share holder value, the more companies are trying to upgrade their standing by marketing their potential for technical innovation.Although according to most European accounting standards the valuation and balancing of legal rights as intangible assets is still not required, most companies now publish their legal monopoly positions as a major competitive advantage. For example, the pharmaceutical company Aventis publishes not only in a simplified balance sheet the amount of intangible assets which amounts in the case of Aventi...See the full content of this document
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