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

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 ...

Intangible assets include intellectual property, brand equity, customer relationships, and proprietary technology. Companies with a cost advantage are those able to produce their goods or services at ...

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 ...

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 ...

Intangible assets are non-physical assets on a company's balance sheet. These could include patents, intellectual property, trademarks, and goodwill. Intangible assets could even be as simple as a ...

The assets you cannot touch or see but that have value. Intangible assets include franchise rights, goodwill, noncompete agreements and patents, among others. One of the line entries on your balance, ...

Businesses consist of tangibles like land, buildings, machinery and staff that have a physical presence. They also include intangibles that have value but don't have a physical presence you can see or ...

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 ...

One of the greatest quarterbacks of all time, Drew Brees, recently announced his retirement from the NFL. Brees is retiring with one Superbowl win, nearly a dozen passing records and a red carpet to ...

Historically, many organizations have conducted goodwill and indefinite-lived intangible asset impairment testing by collaborating with valuation professionals and other advisers to measure fair value ...