To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...

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 ...

Intangible assets have become increasingly important in the modern economy, yet many funds still prioritize book value. Traditionally, businesses have been valued based on their book value, which is ...

Intangible assets include intellectual property, brand equity, customer relationships, and proprietary technology. Companies with a cost advantage are those able to produce their goods or services at ...

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 ...

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 ...

Deferred tax assets can be thought of as prepaid taxes. They arise because businesses commonly keep two sets of financial records: one to show to investors and creditors, and one to show to tax ...

This guideline provides guidance for capitalization, depreciation/amortization and construction in progress of capital assets purchased, constructed or developed ...

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 ...