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

The CFA Institute released a paper Wednesday urging the Financial Accounting Standards Board and the International Accounting Standards Board to require more detailed disclosures of intangible assets ...

Change and uncertainty are a feature of our world alongside innovations in our fast-changing economy. Investments in new business models and intangible assets — such as brands, technology and customer ...

In recent years, accountants have begun to recognize that financial statements prepared under generally accepted accounting principles (GAAP) cannot adequately communicate the value of companies that ...

Since the 1970s, Buffett has sought businesses which possess strong competitive advantages and high returns on capital – which highly productive intangible assets often generated. (A large literature ...

This is an Insight article, written by a selected contributor as part of WTR's co-published content. Read more on Insight Although there is no doubt that brands, IP and intangible assets are valuable, ...

In many respects, trademark professionals deal in the intangible. You may receive a physical certificate when you register a mark but the asset on which brands are built is a classic intangible, which ...

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 ...

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 ...