Consider this scenario: A hot new startup needs cash to invest in growth. Being a young company, its founders have few tangible assets they could use to secure a loan. The company has plenty of ...

Many of the assets that form the foundations of modern companies are overlooked, especially in the fast-paced world of software development. These assets are the keys to unlocking innovation and ...

How valuable are a company’s IT systems, employee skills, culture? For many, they are worth far more than the physical and financial assets that can be tallied on a balance sheet. Measuring the value ...

The strongest long-term opportunities for healthcare companies primarily fall in two industries: drug manufacturing and diagnostics and research. And all 22 of the best healthcare companies to invest ...

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 ...