The Stock Market is Not the Best Way to Value Intangibles

In the Value Networks discussion group here, someone recently asked the question about the value of intangibles now that the stock market has declined so precipitously. Many of us in the field have used the shorthand formula: market cap – tangible book value = intangibles.

This got me started and I posted the following answer. Most of these themes have been explored in previous posts but this one pulls a lot of it together… Read more

Accounting for Intangible Assets

The Australian Accounting Standards Board recently published an interesting discussion paper here on “Initial Accounting for Internally Generated Intangible Assets.”  Comments on the paper will be accepted here through May 15, 2009.

The paper addresses the peculiar state of affairs that exists in accounting today Read more