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Technical

Reasonable Royalties: What CPAs Should Know - Part 2 Logo aicpa

  Kimberly J. Schenk, CPA, CFF |   Free |   AICPA |   03 Jun 2015 |   AICPA.org

This is the second in a two-part series. This second part, provides detail on approaches that are generally used by experts and accepted by courts for the determination of a reasonable royalty.

Topics covered:
  • Fair value measurement: Technical: Business & intangible assets - other intangible assets, Foundational
  • Forensic & valuation services: Technical: Fair value, Foundational

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