On a balance sheet, “goodwill” and “intangible assets” are ... to make periodic write-downs. Intangible assets are amortized, which means a fixed amount is marked down every year ...

There are many categories of assets that can be included on the balance sheet, such as current, non-current, operating, intangibles, physical, and fixed assets. What Are Examples of Off-Balance ...

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, ...

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 ...