Intangible assets, such as copyrights, patents, trademarks and goodwill, don't have physical substance but still contribute value to a company. Accountants record intangible assets according to their ...

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, ...

The Fast Company Executive Board is a private, fee-based network of influential leaders, experts, executives, and entrepreneurs who share their insights with our audience. BY Majeed Javdani ...

Intangible assets include operational assets that lack physical substance. For example, goodwill is a fixed asset, as are patents, copyrights, trademarks and franchises. A company's intangible assets ...

Imagine a person from another planet turning up at a funeral here on Earth. Without having to be told, he would know that a funeral is not an appropriate place to tell jokes. This, Professor Michael ...

One explanation for the paradox of a) the appearance of rapid technological change and yet b) persistently low aggregate productivity growth is that advanced economies have split. You have leading ...

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 ...

In a technology M&A deal, whether you are acquiring or selling a tech or software business, valuation rarely hinges on a single dimension. Financial performance, growth efficiency, and cash flow ...

Can something intangible that only exists as a pattern of bits somewhere on some computer hardware that you've never seen be stolen? Can it be considered actual theft? Can the Law -- as it is actually ...