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 ...

The accounting standard-setters are being urged to adopt a disclosure-first approach to advance the recognition and accounting of intangible assets, according to the CFA Institute Research and Policy ...

Maintaining intangible assets is critical for businesses of any size or industry. This need has become significantly more critical in the digital age, where knowledge-based SMEs are driving economies ...

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 ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. When advising business owners, one of the trickiest topics ...

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, ...

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 ...