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.
Proposed Mega-Deal Underscores Flawed Accounting Rule
If AB Inbev does acquire SABMiller, the company's accounting won't be able to show any future gains in the value of the target's brands.
Answers Needed for Flaws in M&A Accounting Standard
How the IFRS standard for business combinations values intangible assets should be rethought, some say.