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

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.

A business transfer tax is the value-added tax (VAT) in many countries around the world. Some governments charge businesses a fee on every product and service that's manufactured or consumed in that ...

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

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 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 ...

The close connection between software stocks and high levels of intangible asset creation has hit our screens hard ...

With the 9th Circuit Court of Appeal’s recent decision in Amazon.com Inc. et al v Commissioner of Internal Revenue, upholding a U.S. Tax Court ruling rejecting a broader definition of intangible ...

Accountants recognize three types of assets: tangible, intangible and financial. Intangible assets are ones that you can't touch, including copyrights, patents, mailing lists, trademarks, names, ...

One may be surprised to learn that in 2020, according to a study on intangible assets undertaken by Ocean Tomo (Intangible Asset Market Value Study - Ocean Tomo), 90% of the value of S&P 500–listed ...

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