Please note: This item is from our archives and was published in 2012. It is provided for historical reference. The content may be out of date and links may no longer function. FASB issued a Proposed ...

After simplifying the impairment test for goodwill, the Financial Accounting Standards Board has issued a proposal to extend the same testing simplification to indefinite-lived intangible assets, such ...

The valuation of customer-related intangible assets is a key element of many business appraisals. These intangibles lack physical substance but are crucial assets for a company's success, often ...

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 ...

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 ...

Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Gordon Scott has been an active investor and technical analyst or 20+ years. He ...

Learn what hard assets are and explore examples like real estate and machinery. Discover how they support business operations and protect against financial losses.

“The growth of intangible assets as a component of company market value is up 35% since 1995, and almost five-fold since 1975.” The strength of many of today’s most valuable companies is based ...