Intangible asset

Perrigo to Restate Financials Back to 2013
Revenue Recognition

Perrigo to Restate Financials Back to 2013

The drugmaker says it incorrectly classified royalties from the best-selling Tysabri drug as an intangible asset rather than a financial asset.
By Matthew Heller | April 26, 2017
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United to Take $412M Hit on Newark Slots
Regulation

United to Take $412M Hit on Newark Slots

The FAA's move to lift restrictions on takeoffs and landings at the airport has made United's slots worthless.
By Matthew Heller | July 13, 2016
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Answers Needed for Flaws in M&A Accounting Standard
Risk & Compliance

Answers Needed for Flaws in M&A Accounting Standard

How the IFRS standard for business combinations values intangible assets should be rethought, some say.
By Roger Sinclair and Michael L. Moore | April 17, 2015
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FASB Moves Closer to Intangible Assets Exception
M&A

FASB Moves Closer to Intangible Assets Exception

The Private Company Council votes to exempt private companies from having to separately recognize certain kinds of intangible assets.
By Matthew Heller | September 17, 2014
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The Case of the Vanishing Assets
Risk & Compliance

The Case of the Vanishing Assets

A pair of out-of-synch accounting standards related to intangible assets unfairly penalizes balance sheets.
By Roger Sinclair and Kevin Keller | September 11, 2014
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