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

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 ...

Change and uncertainty are a feature of our world alongside innovations in our fast-changing economy. Investments in new business models and intangible assets — such as brands, technology and customer ...

This is an Insight article, written by a selected contributor as part of WTR's co-published content. Read more on Insight Although there is no doubt that brands, IP and intangible assets are valuable, ...

Similarly, regulators started discussions if and how internally generated intangible assets need to be disclosed in financial statements. With this upcoming evolution, intangible asset valuation is ...

As U.S. companies have come to rely increasingly on intangible assets for the generation of revenue, financial accounting based on Generally Accepted Accounting Principles (GAAP) has become less and ...

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 ...

In many respects, trademark professionals deal in the intangible. You may receive a physical certificate when you register a mark but the asset on which brands are built is a classic intangible, which ...