Intellectual property in the technology sector

Technology

Though the sector has matured over the past 25 years, technology companies wrestle with constant challenges. Access to capital, faster time-to-market, and finding and keeping the right talent is more critical than ever. So is managing stakeholder and financial market expectations.

At PwC, we deliver industry-focused assurance, tax, and advisory services with a global perspective, local implementation, in-depth experience and a forward-thinking approach. As technology companies grow, the issues they face may change — but our ability to add value is a constant they can rely upon.


What's New

A Shifting Software Revenue Recognition Landscape: Insights on Potential Impacts of IFRS and US GAAP Convergence
As the marketplace begins discussing the possibility that IFRS will one day be used instead of US GAAP, a need to analyse the compatibility of certain US GAAP positions with those of IFRS arises. This paper discusses the existence of written arrangement, multiple element contract and treatment of future obligations, accounting for post contract customer support, rules on time based licenses and the question of discounts when applying the residual method. >>>

   
Technology executive connections vol.5 - Going green: Sustainable growth strategies*:
There are two main drivers of sustainability movement in the technology industry, both economic rather than altruistic: the potential to increase revenue through the increasing demand for greener products and services and the desire to decrease expenditures by reducing energy consumption. This report indicates that increasing sustainability will require collaboration all along the supply chain and that unique opportunities exist for both hardware and software companies. >>>
   
Technology executive connections vol.4 - Exploiting intellectual property in a complex world*:
This PricewaterhouseCoopers report is based on both a global on-line survey of technology industry executives conducted by the Economist Intelligence Unit and in-depth personal interviews with industry leaders and PwC professionals. It reveals that IP is a core strategic asset for technology companies and that the focus is shifting away from considering it as a mere legal issue towards managing and enhancing its value.>>>
   

How to Capture Value Through Software R&D
A thought provoking and concise discussion on how software companies can enhance their bottom line through R&D value management. R&D can improve its structures and processes to gain economic efficiencies while continuing to push a company's technological edge. >>>

   

Software Pricing Trends: How Vendors Can Capitalize on the Shift to New Revenue Models:
This report explores both the causes and implications of the rise of new software pricing structures and provides guidance for vendors on how best to respond. >>>

   

M&A Insights 2007 – Technology Sector:
This report provides an overview of M&A in the global technology sector during 2006 with analysis and comment on the market’s principal trends, driving forces and outlook for 2007. >>>

   

Software Revenue Recognition:
This is a user-friendly technical guide which outlines how to apply the AICPA's SOP 97-2, SOP 98-4, and SOP 98-9. >>>


Contacts
Paul O'Connor
Tel: +353 1 792 6035
Joe Tynan
Tel: +353 1 792 6399

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