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

Intangible assets are non-physical assets on a company's balance sheet. These could include patents, intellectual property, trademarks, and goodwill. Intangible assets could even be as simple as a ...

Historically, many organizations have conducted goodwill and indefinite-lived intangible asset impairment testing by collaborating with valuation professionals and other advisers to measure fair value ...

The guidance for testing the impairment of intangible assets such as indefinite-lived trademarks, licenses and distribution rights has been simplified by FASB. FASB on Friday issued Accounting ...

Discover how badwill, or negative goodwill, impacts accounting when purchasing companies at below market value. Learn examples and effects on financial statements.

The assets you cannot touch or see but that have value. Intangible assets include franchise rights, goodwill, noncompete agreements and patents, among others. One of the line entries on your balance, ...

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 ...

This is a nonrecurring and non-cash-charge It has no impact on our liquidity or market and credit risk position This had no impact on our Common Equity Tier I capital, on a fully loaded basis, under ...

Bank of America's balance sheet contains more goodwill than its closest competitors, JPMorgan Chase, Citigroup, and Wells Fargo. You can't sit on it. It doesn't generate loans or deposits. You can't ...

ALPHARETTA, Ga.--(BUSINESS WIRE)--Bakkt Holdings, Inc. (NYSE: BKKT) (the “Company” or “Bakkt”) announced that it completed its annual impairment testing of goodwill and other intangible assets as ...