Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact ...

As businesses shift toward knowledge-based industries and digital innovation, intangible assets are becoming increasingly important in financial reporting, mergers and acquisitions, and overall ...

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, ...

Discover how the goodwill to assets ratio reveals a company's intangible value through its goodwill compared to total assets, ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation We contrast how monetary policy affects intangible relative to tangible investment. We document that the stock prices of ...