Maintaining intangible assets is critical for businesses of any size or industry. This need has become significantly more critical in the digital age, where knowledge-based SMEs are driving economies ...

ITAT Mumbai held that goodwill arising from slump sale of a going concern is a depreciable intangible asset under section 32(1)(ii) for AY 2020-21, deleting ...

As is typical in small business valuation, the IRS has indicated that the extent to which a business’ value is attributable to intangible value in the form of goodwill must be determined on a case by ...

How valuable are a company’s IT systems, employee skills, culture? For many, they are worth far more than the physical and financial assets that can be tallied on a balance sheet. Measuring the value ...

Defense counsel can challenge prosecutions that rely on intangible property—particularly in cases involving intellectual property, trade secrets, or proprietary data—unless the prosecution ...

Assets refer to resources that can be converted into cash. Learn how assets work, the various types of assets, how to determine an asset's value and more.

Intangible assets, unlike physical ones, may evolve to a point where the business objective no longer has the capacity to utilize them effectively. This evolution triggers the need for transformation, ...

Asset management is an integral part of accounting basics that deals with the monitoring and maintenance of valuable items owned by an individual or an entity. Assets contribute significantly to the ...

Setting aside the lower authorities orders, the Tribunal ruled that reliance on amalgamation-related precedents was misplaced. It reaffirmed that goodwill from a slump sale is depreciable when not hit ...

Represents charges incurred in Q3 FY26 related to Best Buy Health, comprised of non-cash impairments of goodwill, intangible assets and certain long-lived assets. Charges and subsequent adjustments ...

This is a nonrecurring and non-cash-charge It has no impact on our liquidity or market and credit risk position This had no impact on our Common Equity Tier I capital, on a fully loaded basis, under ...