Unlike physical assets such as machinery or real estate, intangible assets lack a physical presence. They include things like brand recognition, customer loyalty, patents, copyrights and business ...
As businesses shift toward knowledge-based industries and digital innovation, intangible assets are becoming increasingly important in financial reporting, mergers and acquisitions, and overall ...
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 ...
The Financial Accounting Standards Board issued an invitation to comment Thursday asking for feedback on whether it should pursue a project on accounting for intangible assets and providing additional ...
Business titans in the late 19th and early 20th centuries were recognized for controlling critical industries of the day, including transportation, commodities and manufacturing. Many of these ...
SINGAPORE, Sept. 12, 2025 /PRNewswire/ -- Global consulting firm J.S. Held announces a collaboration between the International Valuation Standards Council (IVSC), the Intellectual Property Office of ...
On March 31 2004 the International Accounting Standards Board (IASB) issued IFRS 3 "Business Combinations" (replacing IAS 22 "Business Combinations"). Accompanying revisions were also made to IAS 36 ...
The contemporary firm operates in an economy where the locus of competitive advantage has shifted decisively from tangibles to intangibles, with the skills of people, the architecture of data, and the ...
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