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 ...

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

The Google/Motorola Mobility (MMI) acquisition (2011) [2] represents one of the largest and better-known intellectual property (IP)-driven acquisitions. The consensus around this US$12.5 billion deal ...

Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact ...

Forbes contributors publish independent expert analyses and insights. Lien De Pau, founder of The Big Exit. Sell your biz for max value. For small business owners, profit matters a lot. It's more than ...

Learn how adjusted book value measures a company's fair market valuation by adjusting liabilities and assets. Ideal for assessing distressed firms with tangible assets.

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 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 ...

Intangible assets, unlike physical ones, may evolve to a point where the business objective no longer has the capacity to utilize them effectively. This evolution triggers the need for transformation, ...

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 ...

The Sparkline Intangible Value ETF takes a proprietary machine-learning approach to offer investors more than 200% the exposure to intangible assets compared to the S&P 500 Index. Its expense ratio is ...

Bitcoin's value can be compared to other asset classes like gold, global bonds, and residential property. Production costs can serve as a floor for bitcoin's price and help determine if it is ...