Illustrative Example of Intangible Asset Valuation (说明无形资产估值的例子).pdf
文本预览下载声明
Illustrative Example of
Intangible Asset
Valuation
Shockwave Corporation
Working Party No. 6’s Special
Session on the Transfer Pricing
Aspects of Intangibles
Foreward
This presentation contains general information only and none of Deloitte Touche
Tohmatsu, its member firms, or affiliates (“Deloitte”), by means of this
presentation or its publication, rendering accounting, business, financial, tax,
legal, investment or other professional advice or service. The opinion expressed
within this presentation are my own and do not necessarily represent positions,
strategies or opinions of Deloitte, nor The Canadian Institute of Chartered
Business Valuators. This is not an official presentation from Deloitte. The
presentation is for general information purposes only and should not be
considered as a substitute for professional advice and counsel.
2 OECD TP WP6: Illustrative Example of Intangible Asset Valuation © Deloitte Touche LLP and affiliated entities.
©THE CANADIAN INSTITUTE OF CHARTERED BUSINESS VALUATORS
Introduction
Intangible Asset Valuation
3 © Deloitte Touche LLP and affiliated entities.
Introduction Methodology Recap Illustrative Example Conclusion
Overview
1.Valuation process
2. Methodology Recap:
• Reflief from Royalty
• Excess Earnings
• Cost
• Greenfield
• With or Without
3. Illustrative Example – Shockwave Case Study
• Tradenames
• Content
• Workforce
• License
• Customers
• Technology
4. Reasonability
• Weighted Average Return on Assets
4 OECD TP WP6: Illustrative Example of Intangible Asset Valuatio
显示全部