An asset constitutes anything that holds monetary value, whether current or future, to a person or organization. Businesses, governments and non-profits all own assets. So do many people. An asset is ...

Before the era of intangible assets, a company’s wealth was measured in tangible assets. They include factories, raw ...

Asset management is an integral part of accounting basics that deals with the monitoring and maintenance of valuable items owned by an individual or an entity. Assets contribute significantly to the ...

What was initially emphasized under a growth strategy, one of the three arrows of Abenomics, was an increase in capital investment. The Japan Revitalization Strategy announced in June 2013 set a goal ...

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Welcome back. Fifty years ago, the assets held by S&P 500 companies were predominantly physical — factories, equipment, inventory et cetera. But today, it is estimated that around 90 per cent of their ...

When you hear of the terms AOC, DOC, DOCG, what comes to mind? French and Italian wines, cheese, and other produce that are priced at a premium. When you use the word “champagne” for any sparkling ...

A manufacturer’s intangible assets are vastly more valuable than its tangible assets; therefore, these invisible assets can be successfully leveraged for growth, while minimizing risk. At the upcoming ...

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 ...

This study examines the recognition and reporting of intangible assets (excluding goodwill) among publicly listed companies in the ASEAN-5 (Indonesia, Malaysia, Philippines, Singapore, and Thailand).