Intangible assets are becoming increasingly important to the growth, profitability, and value of companies. Beyond allowances for goodwill, some branding and IP, intangible assets are not accurately ...

To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...

Unlike physical assets such as machinery or real estate, intangible assets lack a physical presence. They include things like brand recognition, customer loyalty, patents, copyrights and business ...

How valuable are a company’s IT systems, employee skills, culture? For many, they are worth far more than the physical and financial assets that can be tallied on a balance sheet. Measuring the value ...

A business transfer tax is the value-added tax (VAT) in many countries around the world. Some governments charge businesses a fee on every product and service that's manufactured or consumed in that ...

Intangible assets have become increasingly important in the modern economy, yet many funds still prioritize book value. Traditionally, businesses have been valued based on their book value, which is ...

For decades, investors have relied on traditional financial metrics and tangible assets to evaluate investment opportunities. But a fundamental transformation in how corporate value is created and ...

The Financial Accounting Standards Board issued an invitation to comment Thursday asking for feedback on whether it should pursue a project on accounting for intangible assets and providing additional ...