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 ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. David Kindness is a Certified Public ...

The Private Company Council, the standard-setter for privately held companies, voted Tuesday to finalize an alternative that would exempt private companies from separately recognizing and measuring ...

To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with Governmental Accounting Standards Board (GASB) Statement No. 51: Accounting ...

Accountants recognize three types of assets: tangible, intangible and financial. Intangible assets are ones that you can't touch, including copyrights, patents, mailing lists, trademarks, names, ...

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 ...

The Financial Accounting Standards Board issued an invitation to comment Thursday asking for feedback on whether it should pursue a project on accounting for intangible assets and providing additional ...

Antitrust laws mandate review of mergers and acquisitions (M&A) when the book value of acquired assets exceeds a specified threshold. However, these policies overlook the fact that accounting ...

The Tax Court addressed the proper treatment of an accounting firm’s distributions of “client-based” intangible assets, the capital accounting rules of Regs. Sec. 1.704-1(b)(2)(iv), and the tests for ...