Shorn of its legislative language and maze of regulation, the Sarbanes-Oxley Act, the sweeping corporate-reform law passed last summer, has one principal effect–to enshrine the GAAP audited financial ...

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 ...

The Bhagavad Gita's divine qualities, like fearlessness and purity, represent early intangible assets. While financial net worth focuses on tangible assets, true richness lies in intangible strengths ...

Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact ...

The number of audit deficiencies tied to fair value measurements is still high, but declined for the second year in a row, according to a new analysis of Public Company Accounting Oversight Board ...

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

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

March 26 (Reuters) - Good morning and welcome to the top tax and accounting headlines from Reuters and other sources. * Intangibles targeted in tax audits. Emily Chasan - The Wall Street Journal.

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 ...