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

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 ...

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 ...

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

Included in the many proposals recently put forward to fix the banking crisis are several accounting-related ones of which the most prominent are the numerous calls to revise or reverse mark-to-market ...

Intangible assets include operational assets that lack physical substance. For example, goodwill is a fixed asset, as are patents, copyrights, trademarks and franchises. A company's intangible assets ...

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 ...

Intangible assets, such as copyrights, patents, trademarks and goodwill, don't have physical substance but still contribute value to a company. Accountants record intangible assets according to their ...

EVEN WITH THE GUIDANCE IN FASB STATEMENT NO. 142, th e useful life of certain intangible assets is difficult to judge, particularly assets that involve contracted or other legally set terms. Companies ...

The Financial Accounting Standards Board has issued an Invitation to Comment document asking for input from its constituents on the accounting for certain identifiable intangible assets acquired in a ...