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 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 ...

Change and uncertainty are a feature of our world alongside innovations in our fast-changing economy. Investments in new business models and intangible assets — such as brands, technology and customer ...

This is an Insight article, written by a selected contributor as part of WTR's co-published content. Read more on Insight Although there is no doubt that brands, IP and intangible assets are valuable, ...

Similarly, regulators started discussions if and how internally generated intangible assets need to be disclosed in financial statements. With this upcoming evolution, intangible asset valuation is ...

The Google/Motorola Mobility (MMI) acquisition (2011) [2] represents one of the largest and better-known intellectual property (IP)-driven acquisitions. The consensus around this US$12.5 billion deal ...