Summary
Intangible assets represent an increasingly relevant component of an entity’s value. However, the value of intangible assets is typically not measured on corporate financial statements unless in a business combination under both generally accepted accounting principles (GAAP) in the United States and International Financial Reporting Standards (IFRS) internationally.
Valuing Intangible Assets under the Mandatory Performance Framework: A Fair Value Update
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Copyright American Society of Appraisers
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