When advising business owners, one of the trickiest topics to explain is goodwill and intangible assets. Clients often ask: If these values don’t show up on my balance sheet, do they even exist?

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 Fast Company Executive Board is a private, fee-based network of influential leaders, experts, executives, and entrepreneurs who share their insights with our audience. BY Majeed Javdani ...

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 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 ...