The struggling conglomerate took the biggest impairment charge in almost a decade, causing the SEC to widen its investigation of GE's accounting practices.
Many senior finance executives admit that the public has a low level of trust in large companies, often because of nontransparent reporting.
Where there are impairments for intangible assets such as goodwill, other liabilities may be lingering on the balance sheet as well.
If Baruch Lev is right, the old models don’t work anymore.
Talent is what drives intellectual capital — the key element of most companies' value — but neither are well-reflected in corporate books.
Most intangible assets are not things like trademarks and patents, but rather "tasks" — and CFOs must learn to manage them.
The agency is investigating whether Facebook understated its tax liability by valuing intellectual property it sold to an Irish subsidiary too cheaply.
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.
A pair of out-of-synch accounting standards related to intangible assets unfairly penalizes balance sheets.
