Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact on a company's balance sheet.

Intangible assets, such as copyrights, patents, trademarks and goodwill, don't have physical substance but still contribute value to a company. Accountants record intangible assets according to their ...

Intangible assets include operational assets that lack physical substance. For example, goodwill is a fixed asset, as are patents, copyrights, trademarks and franchises. A company's intangible assets ...

Discover how to calculate net tangible assets, what they measure, and see real examples. Simplify financial analysis with clear explanations and practical insights.

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

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 ...

As nonprofit leaders, changing the calendar year signals one of the most critical periods in our work: annual reporting on impact and new year goal setting. It's a time when we compile the results of ...

Opinions expressed by Entrepreneur contributors are their own. In the world of business, success is often measured by concrete metrics such as revenue, profit margins and market share. While these ...

At the end of the debates, the 24 Member States of the Committee decided to inscribe 63 new cultural elements, including: 2 elements on the List of Intangible Cultural Heritage in Need of Urgent ...