Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact on a company's balance sheet.

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

The Fast Company Executive Board is a private, fee-based network of influential leaders, experts, executives, and entrepreneurs who share their insights with our audience. BY Majeed Javdani ...

Learn about acquisition adjustments, their role in M&A premiums, and how they impact asset valuation, depreciation, and corporate taxes.

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

EVEN WITH THE GUIDANCE IN FASB STATEMENT NO. 142, th e useful life of certain intangible assets is difficult to judge, particularly assets that involve contracted or other legally set terms. Companies ...

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 ...

These days, intangible assets—like brand reputation, organizational culture, intellectual property and human capital—drive growth and differentiation more than physical assets. A 2020 report by Ocean ...

A manufacturer’s intangible assets are vastly more valuable than its tangible assets; therefore, these invisible assets can be successfully leveraged for growth, while minimizing risk. At the upcoming ...

Many of the assets that form the foundations of modern companies are overlooked, especially in the fast-paced world of software development. These assets are the keys to unlocking innovation and ...