Patents provide companies or entities the exclusive right to market a specific product or technology for a predetermined period. These rights may cost a company a good deal of money, which is ...

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

Although not always easy to quantify, intangible assets are one of the primary sources of strong competitive advantages for businesses and a key source of economic moats. Patents are a legal barrier ...

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

Funding — the lifeblood of any startup — can rise or fall on how a company is valued. But for many early stage companies, their most valuable (and often only) significant asset is their intellectual ...

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

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 ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

If you were a boxing judge you’d consider the recent round of the Apple Samsung patent fight a draw. True, Samsung has to pay Apple $119.8 million in damages for infringing some Apple patents and ...

Intangible assets create a need for special tax accounting for small businesses. An intangible asset is "an identifiable non-monetary asset without physical substance," according to Deloitte. The ...