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 ...

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.

Quick definition: these are assets that a company owns that are not physical and can sometimes be unquantifiable. Short-term assets owned by a company are cash, receivables and inventory. Long-term ...

These days, intangible assets—like brand reputation, organizational culture, intellectual property and human capital—drive growth and differentiation more than physical assets. A 2020 report by Ocean ...

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 ...

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

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 ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

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 ...

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 ...