Pooling v. purchasing: which method works best? Alternate forms of accounting for business combinations yield widely different results
Article Abstract:
The pros and cons of two accounting methods for mergers, the purchase method and the pooling method, are discussed. The pooling method is useful for emerging computer companies under pressure to report earnings, while with the purchase method the earnings of the merging companies are combined only from the date of the merger.
Publication Name: The National Law Journal
Subject: Law
ISSN: 0162-7325
Year: 2000
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Three methods can set value for tech licenses; the income approach, which looks to net cash flow, is used more than the market or cost
Article Abstract:
The article discusses three methods for placing value on technology licenses, the apporaches of market, cost, and income.All three can be quite accurately quantified and upper limits placed on expenditures when this is not possible. Typically, the licensor then receives an up-front payment and a royalty from the licensee.
Publication Name: The National Law Journal
Subject: Law
ISSN: 0162-7325
Year: 1998
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Patent law; business methods
Article Abstract:
Business method patents are discussed, an area with boasting a wide variety of patents as partial evidence of its unclear boundaries. Business method patents started to be an issue about two decades ago and are similar to biotechnology patents in this respect. Various court rulings are discussed.
Publication Name: The National Law Journal
Subject: Law
ISSN: 0162-7325
Year: 1999
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