When a company buys another company, how does it value its brands? When an investor is assessing the value of a technology business how does it value its assets? What's a biotech asset worth? This book takes readers through the legal and accounting principles that govern the valuation of assets. A crucial problem for legal, accounting, banking and venture capital professionals and the owners and managers of IP assets. Contents include: - Assessing legal protection of "intellectual capital" (protectable intellectual property and other intangibles such as brands) - ownership of intellectual capital - strength of the intellectual capital - Financial Reporting and intellectual capital - valuation methods and techniques - intellectual property as security for loan facilities