Deferred tax assets can be thought of as prepaid taxes. They arise because businesses commonly keep two sets of financial records: one to show to investors and creditors, and one to show to tax ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Vikki Velasquez is a researcher and writer ...

Intangible assets are becoming increasingly important to the growth, profitability, and value of companies. Beyond allowances for goodwill, some branding and IP, intangible assets are not accurately ...

When taking an asset-based approach to valuing a company, most financial professionals would agree that determining the market value for a company's tangible assets is pretty easy. Cash is cash.

WHEN you work as an equity analyst at an investment bank, your task is clear. It is to comb all the statements made by corporate executives, to scour the industry trends and arrive at an accurate ...

An asset is anything that an individual or business owns that has monetary value and can be sold for cash. There are four main types of assets: liquid, illiquid, tangible, and intangible. Knowing what ...

Welcome back. Fifty years ago, the assets held by S&P 500 companies were predominantly physical — factories, equipment, inventory et cetera. But today, it is estimated that around 90 per cent of their ...

This study examines the recognition and reporting of intangible assets (excluding goodwill) among publicly listed companies in the ASEAN-5 (Indonesia, Malaysia, Philippines, Singapore, and Thailand).