The useful lives of certain intangible assets will surprise some CPAs given the way Statement no. 142 addresses legal or contractual provisions. Consider examples of intangible assets that are the ...

Intangible investment is growing as a share of economic activity. We present a simple framework incorporating its distinguishing characteristic of generally greater scalability and lower marginal ...

citing examples of the country’s intangible cultural heritage and cautioning against their rapid disappearance. The technological age, the new alternative modes of entertainment, and particularly the ...