Is It Time to Reevaluate the Wisdom of Brand Writedowns?
Accounting rules for intangible assets may cloud CFOs' appreciation of the long-term damage that writing down the value of brands may cause.
Sizing Up Uber’s Fate in Transfer Pricing Audits
Tax authorities in the United States and several other countries are investigating Uber, even though it's a loss company and therefore owes no income taxes.
GE’s Big Goodwill Impairment Draws Scrutiny
The struggling conglomerate took the biggest impairment charge in almost a decade, causing the SEC to widen its investigation of GE's accounting practices.
Poor Nonfinancial Reporting Tests Investors’ Trust
Many senior finance executives admit that the public has a low level of trust in large companies, often because of nontransparent reporting.
How Important Are Intangible Asset Impairments?
Where there are impairments for intangible assets such as goodwill, other liabilities may be lingering on the balance sheet as well.
Intellectual Capital: The Hidden Talent Metric
Talent is what drives intellectual capital — the key element of most companies' value — but neither are well-reflected in corporate books.
Intangible Assets: They’re Not What You Think They Are
Most intangible assets are not things like trademarks and patents, but rather "tasks" — and CFOs must learn to manage them.
IRS Seeks Facebook Records in Tax Probe
The agency is investigating whether Facebook understated its tax liability by valuing intellectual property it sold to an Irish subsidiary too cheaply.
How to Root Out Knowledge Workers’ Waste
While waste on the manufacturing floor is routinely identified and excised, the same can't be said about white-collar waste in creating intangible assets.