1. Capitalization. Subject to the thresholds below, intangible assets are capitalized as follows: Purchased — Acquisition cost plus costs necessary to obtain and/or put the asset into service.; ...

As a result, investments in internally generated intangible assets are generally not recognized on balance sheets. This may have been OK at a time when companies created value through the deployment ...

However – and it is a big however – not all of this can be read on company balance sheets. Accounting rules, which state that internally generated intangible assets cannot be disclosed, stand in the ...

Even more importantly, intangible assets as gap between book value and market capitalization of listed companies increased from 17% to 90% between 1975 and 2020 for the S&P 500 US, and to 75% for ...

Since 80 percent of the value of the Standard & Poor’s 500 companies may be attributable to intangible assets, this is a serious problem for our current system of financial disclosure.

If it's indeed recognized, the subsequent accounting for an intangible asset can include amortization, impairment and remeasurement (such as remeasurement of certain crypto assets to fair value). The ...

Under GAAP, internally developed intangible assets tend not to appear on the balance sheet and related costs are expensed as incurred. Under IFRS, ...

Available in Adobe Acrobat PDF format As U.S. companies have come to rely increasingly on intangible assets for the generation of revenue, financial accounting based on Generally Accepted ...