The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. Accounting Standard Codification 350 – Intangibles, Goodwill and Other Indefinite Lived Assets ...

Goodwill is an accounting term for the premium paid over fair market value in a business acquisition. Goodwill is an intangible asset that represents the value of things like brand reputation and ...

Learn what an amortization schedule is, its importance for loans and intangible assets, and how to calculate it using a ...

A manufacturer’s intangible assets are vastly more valuable than its tangible assets; therefore, these invisible assets can be successfully leveraged for growth, while minimizing risk. At the upcoming ...

Non-financial assets held by microfinance banks in Nigeria have surged to a record N358.787 billion in June 2025. This ...

Maintaining intangible assets is critical for businesses of any size or industry. This need has become significantly more critical in the digital age, where knowledge-based SMEs are driving economies ...

Intangible assets, unlike physical ones, may evolve to a point where the business objective no longer has the capacity to utilize them effectively. This evolution triggers the need for transformation, ...

Forbes contributors publish independent expert analyses and insights. I teach growth leaders how to grow revenues, profits and firm value. It is inherently difficult to predict and forecast future ...

Warren Buffett’s financial net worth is approximately $US160 billion. That ranks him among the world’s ten richest individuals; it also makes him by far the most ...

An asset constitutes anything that holds monetary value, whether current or future, to a person or organization. Businesses, ...

The issue was whether depreciation can be claimed on BOT road projects. ITAT upheld depreciation, rejecting mere amortisation under the CBDT ...