Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact on a company's balance sheet.

Assets which cannot be seen or touched but which still add value to a company. Intangible assets include intellectual property such as patents, trademarks, copyrights, and goodwill, which refers to ...

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 ...

Asset management is an integral part of accounting basics that deals with the monitoring and maintenance of valuable items owned by an individual or an entity. Assets contribute significantly to the ...

Learn about acquisition adjustments, their role in M&A premiums, and how they impact asset valuation, depreciation, and corporate taxes.

This asset-light model creates switching costs, given 20-year contracts that have meaningful cancellation costs for owners. We expect Choice’s intangible brand asset and switching cost advantage to ...

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 ...

In our view, Accenture’s wide moat stems from intangible assets associated with a stellar reputation for reliability and strategic and technological know-how, especially with large, risk-averse ...

“In both the 2008–2010 financial crisis and the COVID-19 pandemic, these investments showed stability and resilience, as intangible assets are often not susceptible to disruptions in physical supply ...

The Bhagavad Gita's divine qualities, like fearlessness and purity, represent early intangible assets. While financial net worth focuses on tangible assets, true richness lies in intangible strengths ...