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 ...

Businesses consist of tangibles like land, buildings, machinery and staff that have a physical presence. They also include intangibles that have value but don't have a physical presence you can see or ...

The assets you cannot touch or see but that have value. Intangible assets include franchise rights, goodwill, noncompete agreements and patents, among others. One of the line entries on your balance, ...

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

Intangible assets are non-physical assets on a company's balance sheet. These could include patents, intellectual property, trademarks, and goodwill. Intangible assets could even be as simple as a ...

When taking an asset-based approach to valuing a company, most financial professionals would agree that determining the market value for a company's tangible assets is pretty easy. Cash is cash.

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 ...

WITH ALL THE SCRUTINY that public companies get these days, you would think there’s little that isn’t known about them. But that kind of knowledge may only scratch the surface of what composes ...

In simple words, an asset is something of value that you own and can convert to cash. Your car is an asset and so is your house because you could sell either one and receive its value in cash.

Deferred tax assets can be thought of as prepaid taxes. They arise because businesses commonly keep two sets of financial records: one to show to investors and creditors, and one to show to tax ...

CPAs NEED TO ADVISE COMPANIES ON appropriate disclosure to financial statement users of intangible assets, acquired either separately or as part of a business combination. AUDITORS AND CORPORATE ...