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.

The Tax Court addressed the proper treatment of an accounting firm’s distributions of “client-based” intangible assets, the capital accounting rules of Regs. Sec. 1.704-1(b)(2)(iv), and the tests for ...

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

The Financial Accounting Standards Board issued an invitation to comment Thursday asking for feedback on whether it should pursue a project on accounting for intangible assets and providing additional ...

These days, intangible assets—like brand reputation, organizational culture, intellectual property and human capital—drive growth and differentiation more than physical assets. A 2020 report by Ocean ...