Assets refer to resources that can be converted into cash. Learn how assets work, the various types of assets, how to determine an asset's value and more.

In modern industry, where machinery often represents the largest share of capital investment, understanding the real economic ...

The valuation of customer-related intangible assets is a key element of many business appraisals. These intangibles lack physical substance but are crucial assets for a company's success, often ...

Income is perhaps the single most important measurement of a business's success in running its operations, but it is inaccurate and misleading unless the business records revenues and expenses in the ...

The development of mineral asset valuation standards, when compared to the IRRS for mineral resources and ore reserves, is relatively recent (2000 onwards). Furthermore, these have evolved through the ...

This chapter discusses the valuation of assets and liabilities under Solvency II. Given that strategic asset allocation and investment management are key aspects of an insurer’s business, especially ...

One purpose of fixing a value on an interest in a closely held business is to determine gift and estate tax liability. CPAs called upon to provide such valuations know that this can be a painstaking ...

August 30, 2022 - The economic valuation of trade secret assets has perplexed the intellectual property bar for years. This perplexity emanates from the economic and legal aspects of a trade secret ...

Placing a dollar value on your business may sound tricky, but running it without one may be even trickier. Many business owners think a valuation only matters when it's time to sell. Knowing how to ...

Fixed assets include tangible assets such as land, buildings, equipment and furniture. When these items are purchased for business use, business owners must follow a fixed-asset capitalization policy ...