August 30, 2022 - The economic valuation of trade secret assets has perplexed the intellectual property bar for years. This perplexity emanates from the economic and legal aspects of a trade secret ...

The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. Accounting Standard Codification 350 – Intangibles, Goodwill and Other Indefinite Lived Assets ...

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.

Multi-tiered entities (MTEs) offer businesses a sophisticated organizational structure with multiple layers of ownership and control. But the complex ownership structures and intercompany ...

Intangible assets have become increasingly important in the modern economy, yet many funds still prioritize book value. Traditionally, businesses have been valued based on their book value, which is ...

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 ...

These days, intangible assets—like brand reputation, organizational culture, intellectual property and human capital—drive growth and differentiation more than physical assets. A 2020 report by Ocean ...

Estate Surveyors and Valuers Registration Board of Nigeria (ESVARBON) has called on its members to unlock potential in emerging areas of their profession. One of such areas, according to the board, ...