Valuing Intangible Assets - Although recently issued accounting standards address only those intangibles acquired in a business combination, they raise the question of internally developed intangibles. As business evolves, more reliable means of valuing intangible assets -- Such as a bank's valuation of intellectual property to be used as collateral -- Are becoming more common, and may point the ...
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2003
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| Authors: | Foster, Benjamin P. ; Fletcher, Robin ; Stout, William D. |
| Published in: |
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 73.2003, 10, p. 50-55
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