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

Discover the impact of intangible vs. tangible costs on business performance. Learn with examples how unseen costs affect ...

Mention business “assets,” and most people think of actual physical items, such as equipment and real estate-;things that are tangible. But intangible assets--such as copyrights, trademarks, a brand, ...

When business leaders need to decide on specific courses of action, they take into account all of the costs and benefits that will likely result. Measuring benefits is key to evaluating options.

EVEN WITH THE GUIDANCE IN FASB STATEMENT NO. 142, th e useful life of certain intangible assets is difficult to judge, particularly assets that involve contracted or other legally set terms. Companies ...

The IRS on Wednesday issued final regulations (T.D. 9994) that, in certain cases, terminate the continued application of Sec. 367(d) when intangible property is repatriated to certain U.S. persons ...

Business titans in the late 19th and early 20th centuries were recognized for controlling critical industries of the day, including transportation, commodities and manufacturing. Many of these ...

Sean Speer and Robert Asselin are senior fellows at the University of Toronto’s Munk School of Global Affairs & Public Policy. They are co-authors of the new Public Policy Forum paper entitled, A New ...

There’s no denying the importance of having strong skills in order to get hired for a job. But there are other skills that are just as important as the traditional work-related skills you’ll need. In ...