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

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 ...

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

Unlike physical assets such as machinery or real estate, intangible assets lack a physical presence. They include things like brand recognition, customer loyalty, patents, copyrights and business ...

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, ...

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 ...

Amortization of intangible assets refers to the systematic allocation of the cost of intangible assets – non-physical assets such as patents, trademarks, copyrights, or licenses – over their useful ...

Business titans in the late 19th and early 20th centuries were recognized for controlling critical industries of the day, including transportation, commodities and manufacturing. Many of these ...

Find out why companies making technology-based acquisitions should be prepared with defensible and supportable valuation analyses that can stand up to scrutiny....more ...

Most small businesses use some form of a fixed asset in their operations. A fixed asset is a resource a business reports in the assets section of its balance sheet, typically under the "property, ...

A Trademark is a legally registered distinctive mark or sign which identifies goods, products or services that originate or are associated with a particular person or ...