This article is an introduction to intangible assets and focuses on their definition, measurement and management. It differentiates between tangible and intangible assets and provides broad categories of intangible assets under International Accounting Standard Board (IASB). It also highlights...

Intangibles are inadequately accounted for in the traditional financial reporting as current accounting system was designed for an era when tangible assets were dominant in the economy. They don’t show up on a balance sheet or an income statement - yet, they are the manageable and usually...

There is no misgiving that what differentiates superior organizations from average ones is the way they understand, manage and leverage their intangible assets. In the current era of knowledge based new economy, management of intangible assets is the major source of competitive differentiation...

The corporate business world has changed notably over the past decade unfortunately many management strategies and approaches have not changed with this transformation as traditional management systems were designed for an era when tangible assets were dominant. Current accounting systems appear...

Introduction -- Intangibles and value creation at the industrial level: Delineating their complementarities -- Intangible Assets and Investments at the Sector Level – Empirical Evidence for Germany -- Does the Stock Market Evaluate Intangible Assets? An Empirical Analysis Using Data of listed...