Learn how to calculate goodwill, an essential intangible asset assessed during acquisitions. Discover its formula and ...

IMGCAP(1)]Last December, based on a recommendation from the Private Company Council, the Financial Accounting Standards Board issued a notable accounting standards update for intangible assets in ...

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 create a need for special tax accounting for small businesses. An intangible asset is "an identifiable non-monetary asset without physical substance," according to Deloitte. The ...

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 ...

Amid the flurry of acquisition activity that took place during the fourth quarter of 2012, the focus of many advisers, executives and deal teams was getting transactions done before the clock struck ...

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 ...

Intangible assets are a big part of contemporary business, and many executives think innovation and related intangible assets now represent the principal basis for growth. CPA/ABVs and CFOs need to be ...

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 ...

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 ...

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 ...