As businesses shift toward knowledge-based industries and digital innovation, intangible assets are becoming increasingly important in financial reporting, mergers and acquisitions, and overall ...

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 ...

The Tax Court addressed the proper treatment of an accounting firm’s distributions of “client-based” intangible assets, the capital accounting rules of Regs. Sec. 1.704-1(b)(2)(iv), and the tests for ...

Although not always easy to quantify, intangible assets are one of the primary sources of strong competitive advantages for businesses and a key source of economic moats. Patents are a legal barrier ...

Quick definition: these are assets that a company owns that are not physical and can sometimes be unquantifiable. Short-term assets owned by a company are cash, receivables and inventory. Long-term ...

The valuation of customer-related intangible assets is a key element of many business appraisals. These intangibles lack physical substance but are crucial assets for a company's success, often ...

Maintaining intangible assets is critical for businesses of any size or industry. This need has become significantly more critical in the digital age, where knowledge-based SMEs are driving economies ...

Growth and investment in hardware such as machinery have slowed while companies have boosted their investment in intangibles such as intellectual property, which by some measures has gone from about ...

WITH ALL THE SCRUTINY that public companies get these days, you would think there’s little that isn’t known about them. But that kind of knowledge may only scratch the surface of what composes ...