A new chapter in Accounting for and Auditing of Digital Assets provides examples of substantive procedures and scenarios for ...

The American Institute of CPAs has updated its practice aid on digital assets with a new chapter on auditing cryptocurrency ...

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 ...

Putting a value on a company's intangible assets -- including IT -- is nigh to impossible, but the creators of the balanced scorecard methodology say measuring the alignment of intangibles with ...

How to: Trademarks & Intangibles in QuickBooks. If your business spends money on an intangible asset such as a patent or trademark, set up the asset in QuickBooks as you would a fixed asset ...

Freelance Writer Heather Baukney recently spoke with Lev about the difficulties in identifying and measuring intangible assets, an issue that CIOs will increasingly have to grapple with as ...

Intangible investment includes the research and development conducted by firms, as well as things like marketing, design and branding. In the late 1990s, by some measures, spending on intangibles ...