The International Accounting Standards Board is undertaking a review into how intangible assets, like brands, are treated.

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 ...

And all 22 of the best healthcare companies to invest in have intangible assets that provide a wide moat against competitors. This intangible-asset advantage is often derived from either patents ...

Too many accountants try to impress the reader with their vast comprehension of the issues. However, the accountant who can ...

With pricing power, a robust franchisee network, and successful international replication supporting its brand intangible asset, McDonald's has a broad economic moat. McDonald's enjoys a ...