The International Accounting Standards Board is undertaking a review into how intangible assets, like brands, are treated.

Typically, amortization is classified as a contra-asset account on the balance sheet. You can often find this information below the line for the unamortized intangible asset. The amortization ...

Overall, more than 70% of the respondents agreed that for many companies the most valuable assets don't appear on the balance sheet; the accounting model does not, but should, recognize important ...

Some types of intellectual property are considered capital assets and may be recorded on a company's balance sheet as intangible assets. Intellectual property is a fairly broad term and can take ...