Talent is what drives intellectual capital — the key element of most companies' value — but neither are well-reflected in corporate books.
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.
How the IFRS standard for business combinations values intangible assets should be rethought, some say.
A pair of out-of-synch accounting standards related to intangible assets unfairly penalizes balance sheets.
