How Is Intellectual Property Recorded on a Balance Sheet? Accountants typically record intellectual property as an "intangible asset" on corporate balance sheets. It is recorded at initial cost ...

But the staff paper identified potential additional “complexity” that recognising intangible assets on the balance sheet could cause. For brands in particular, it seems that identifying and measuring ...

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 ...

What Is Intellectual Property in Terms of a Capital Asset? Some types of intellectual property are considered capital assets and may be recorded on a company's balance sheet as intangible assets.