Tangible assets are physical items a company or individual owns that have monetary value and can be touched or felt. This distinguishes them from intangible assets, such as patents and copyrights, ...

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 ...

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 ...

However, depending on the company’s balance sheet, intangible assets should also be subtracted from the total assets to determine book value. By comparing the book value of equity to its market ...