The valuation of customer-related intangible assets is a key element of many business appraisals. These intangibles lack physical substance but are crucial assets for a company's success, often ...

Two impact investing leaders explore how to reconcile the many benefits of nature with the existing metrics of today's ...

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

If an intangible asset, such as an item of IP, is impaired or lost, what objective means exist for determining the financial loss? Perhaps even more fundamentally, how do you "define" an intangible ...

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 ...

This shift to intangible assets has been profound, but so swift that few have paid sufficient attention to the magnitude of the change. The accounting profession values corporations on their balance ...

Ownership of intangible assets has powered centuries of innovation and economic growth. The value of virtual property and digital rights is more important than ever before as it fuels the next wave of ...