Trademark Values in Corporate Restructuring

In corporate restructuring under Chapter 11, an asset valuation is a central task for both legal and financial reasons. In the area of intangible assets, however, generally accepted accounting principles (GAAP) do not reflect internally-generated assets such as brands, trademarks, and other intellectual property. In practice, arbitrary rules of thumb are used to fill this gap, and closure, liquidation, financing, and restructuring decisions are made on this basis. This paper presents updated empirical estimates of the impact of reorganization on trademark values.
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Fernando Torres
San Diego , California
Intellectual Property
858-754-9310

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Intellectual Property Economist, with 25 years of experience in economic analysis, finance, and business management, IP infringement damages, and intangible asset valuation expert witness.