FORENSIC AND VALUATION SERVICES
Increased focus on the importance and value of intangible assets has spawned numerous high-stakes disputes among market competitors. Many of these disputes have resulted in multimillion-dollar verdicts where the parties were unable to negotiate a license agreement for the use of patents. Litigation consultants can use this article to learn how to measure economic harm in the form of reasonable royalties in intellectual property disputes.
Bookshelf Review
Recent research has confimred that most executives agree intellectual capital is critical to the future success of their businesses, but their approaches to measuring and managing the invisible enabler of performance are either poor or nonexistent. This article introduces the new Management Accounting Guideline Impacting Future Value: How to Manage your Intellectual Capital.
TECHNOLOGY WORKSHOP
Modifying the default join property of data extraction and analysis software makes it easier to spot the warning signs of fraud and other irregularities. Get a step-by-step guide to changing join properties to perform a variety of audit tests.
TAX
Advising the IRS as a member of this citizens advisory body is one way tax professionals can harness their expertise for the public good.
HEADLINER Q & A
Ian Dingwall, chief accountant for the Department of Labor’s Employee Benefits Security Administration, shares insights on employee benefit plan accounting and auditing.