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

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 ...

Change and uncertainty are a feature of our world alongside innovations in our fast-changing economy. Investments in new business models and intangible assets — such as brands, technology and customer ...

In recent years, accountants have begun to recognize that financial statements prepared under generally accepted accounting principles (GAAP) cannot adequately communicate the value of companies that ...

In many respects, trademark professionals deal in the intangible. You may receive a physical certificate when you register a mark but the asset on which brands are built is a classic intangible, which ...

This is an Insight article, written by a selected contributor as part of WTR's co-published content. Read more on Insight Although there is no doubt that brands, IP and intangible assets are valuable, ...

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 ...

Many of the assets that form the foundations of modern companies are overlooked, especially in the fast-paced world of software development. These assets are the keys to unlocking innovation and ...

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, ...