Finance, Accounting, and Investment
Introduction
With their distinctive characteristics, intangible assets are anticipated to influence finance, accounting, and investment decisions significantly. Thus, this chapter examines the ramifications of intangible assets in various aspects, including accounting measures and firms’ valuations, financial stability/instability, goodwill valuation, amortization, and the reliability of book and market values.
Inaccurate Accounting and Valuations
In the past, methods for assessing business performance were designed when companies mainly dealt with physical assets within well-defined boundaries. However, the modern economy has evolved, and businesses operate beyond traditional limits. This shift has ...
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