Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact on a company's balance sheet.

Intangible assets are non-physical assets on a company's balance sheet. These could include patents, intellectual property, trademarks, and goodwill. Intangible assets could even be as simple as a ...

Your balance sheet lists your company's assets, liabilities and equity; it is sometimes called your statement of net worth. A classified balance sheet is merely one that has been arranged so that key ...

If you're interested in investing, you've probably read quite a few articles that say "do your homework" before buying a stock. Reading and understanding a balance sheet is part of that homework.

The current ratio indicates a business's ability to pay its near-term obligations. Investors need to be cautious of companies with a significant portion of assets labeled as intangible or goodwill. To ...

Deferred tax assets can be thought of as prepaid taxes. They arise because businesses commonly keep two sets of financial records: one to show to investors and creditors, and one to show to tax ...

Bank of America's balance sheet contains more goodwill than its closest competitors, JPMorgan Chase, Citigroup, and Wells Fargo. You can't sit on it. It doesn't generate loans or deposits. You can't ...

Intangible assets have become increasingly important in the modern economy, yet many funds still prioritize book value. Traditionally, businesses have been valued based on their book value, which is ...

The CFA Institute released a paper Wednesday urging the Financial Accounting Standards Board and the International Accounting Standards Board to require more detailed disclosures of intangible assets ...