The CFA Institute released a paper Wednesday urging the Financial Accounting Standards Board and the International Accounting Standards Board to require more detailed disclosures of intangible assets ...

Forbes contributors publish independent expert analyses and insights. I teach growth leaders how to grow revenues, profits and firm value. It is inherently difficult to predict and forecast future ...

Non-financial assets held by microfinance banks in Nigeria have surged to a record N358.787 billion in June 2025. This ...

Maintaining intangible assets is critical for businesses of any size or industry. This need has become significantly more critical in the digital age, where knowledge-based SMEs are driving economies ...

Goodwill is an accounting term for the premium paid over fair market value in a business acquisition. Goodwill is an intangible asset that represents the value of things like brand reputation and ...

Intangible assets, unlike physical ones, may evolve to a point where the business objective no longer has the capacity to utilize them effectively. This evolution triggers the need for transformation, ...

The issue was whether depreciation can be claimed on BOT road projects. ITAT upheld depreciation, rejecting mere amortisation under the CBDT ...

An asset constitutes anything that holds monetary value, whether current or future, to a person or organization. Businesses, ...

Arantxa Monroy of Becerril, Coca & Becerril says trademarks do not merely assert a legal right; they underpin reputation, attract investment, and create long-term enterprise value when managed ...