Patenting an invention is something to be proud of. From your accountant's perspective, a patent isn't merely an achievement; it's either an asset or an expense. Like copyright and other intangible ...

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 ...

CPAs NEED TO ADVISE COMPANIES ON appropriate disclosure to financial statement users of intangible assets, acquired either separately or as part of a business combination. AUDITORS AND CORPORATE ...

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

For the past 15 years I have been writing articles and commentaries in the hope of educating those new to the intellectual property world about the counter-intuitive characteristics that comprise the ...

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 ...

An asset is a resource that generates an economic benefit for a business. An intangible asset is a non-physical asset, such as a copyright, patent or trademark. You recognize intangible assets in your ...

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 ...

Several press articles in recent weeks have anticipated the upcoming enactment of the Ministerial Decree which will eventually implement the Italian Patent Box regime. The Ministry of Economics and ...