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 ...
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 ...
The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. Accounting Standard Codification 350 – Intangibles, Goodwill and Other Indefinite Lived Assets ...
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 ...
As is typical in small business valuation, the IRS has indicated that the extent to which a business’ value is attributable to intangible value in the form of goodwill must be determined on a case by ...
An asset constitutes anything that holds monetary value, whether current or future, to a person or organization. Businesses, governments and non-profits all own assets. So do many people. An asset is ...
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 ...
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 ...
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