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 ...

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 ...

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

Financials tell the story so far. Intangible assets reveal how far a tech business can go. An article signed by Andrea ...

Nonfinancial assets, including real estate and intellectual property, derive value from their physical traits. Explore how they're valued and their role in business finance.

When taking an asset-based approach to valuing a company, most financial professionals would agree that determining the market value for a company's tangible assets is pretty easy. Cash is cash.

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 ...

The accounting standard-setters are being urged to adopt a disclosure-first approach to advance the recognition and accounting of intangible assets, according to the CFA Institute Research and Policy ...

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 ...

Forbes contributors publish independent expert analyses and insights. I teach growth leaders how to grow revenues, profits and firm value. It is inherently difficult to predict and forecast future ...

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