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 ...

Learn about acquisition adjustments, their role in M&A premiums, and how they impact asset valuation, depreciation, and corporate taxes.

The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. Accounting Standard Codification 350 – Intangibles, Goodwill and Other Indefinite Lived Assets ...

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 ...

As businesses shift toward knowledge-based industries and digital innovation, intangible assets are becoming increasingly important in financial reporting, mergers and acquisitions, and overall ...

In the world of family-owned and privately held businesses, there is one inevitable truth: every business is going to transition. For owners, the question becomes, how can you best prepare to ...

Forbes contributors publish independent expert analyses and insights. Lien De Pau, founder of The Big Exit. Sell your biz for max value. For small business owners, profit matters a lot. It's more than ...

Multi-tiered entities (MTEs) offer businesses a sophisticated organizational structure with multiple layers of ownership and control. But the complex ownership structures and intercompany ...

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 ...