Sam Edwards / Getty Images One of the concepts that can give non-accounting (and even some accounting) business folk a fit is a distinction between goodwill and other intangible assets in a ...

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 ...

The CFA Institute released a paper Wednesday urging the Financial Accounting Standards Board and the International Accounting Standards Board to require more detailed disclosures of intangible assets ...