These days, intangible assets—like brand reputation, organizational culture, intellectual property and human capital—drive growth and differentiation more than physical assets. A 2020 report by Ocean ...
The contemporary firm operates in an economy where the locus of competitive advantage has shifted decisively from tangibles to intangibles, with the skills of people, the architecture of data, and the ...
To continue reading this content, please enable JavaScript in your browser settings and refresh this page. When advising business owners, one of the trickiest topics ...
Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact on a company's balance sheet.
The CFA Institute released a paper Wednesday urging the Financial Accounting Standards Board and the International Accounting Standards Board to require more detailed disclosures of intangible assets ...
Asset management is an integral part of accounting basics that deals with the monitoring and maintenance of valuable items owned by an individual or an entity. Assets contribute significantly to the ...
Third-party model portfolios had $646 billion in assets under advisement as of March 31, 2025—an increase of 62% since Morningstar last surveyed for assets in June 2023, less than two years ago.
Despite a Tepid Industry Backdrop, Restaurant Brands’ Intangible-Asset Prowess Buoys Its Narrow Moat
Persistent traffic declines and inflation have put the domestic restaurant industry on its heels, but we think Restaurant Brands is prudently stepping up investment behind its brands and franchisees.
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