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

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

The Financial Accounting Standards Board has issued an Invitation to Comment document asking for input from its constituents on the accounting for certain identifiable intangible assets acquired in a ...

Asset values at major technology companies worldwide are shrinking as executives across the industry implement cost-control actions that often involve significant cash payouts to former employees and ...

ALPHARETTA, Ga.--(BUSINESS WIRE)--Bakkt Holdings, Inc. (NYSE: BKKT) (the “Company” or “Bakkt”) announced that it completed its annual impairment testing of goodwill and other intangible assets as ...

When taking an asset-based approach to valuing a company, most financial professionals would agree that determining the market value for a company's tangible assets is pretty easy. Cash is cash.

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 ...

Physicians buy and sell their part of a medical practice when they want to change partners, change locations or leave the profession completely. This is not as easy as quitting one company and joining ...