However, many factors separate goodwill from other intangible assets, and the two terms represent separate line items on a balance sheet. Customer loyalty, brand reputation, and other ...

Intangible assets are nonphysical resources that generate economic and strategic value, such as patents, trademarks, customer ...

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, ...

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 ...