The valuation of customer-related intangible assets is a key element of many business appraisals. These intangibles lack physical substance but are crucial assets for a company's success, often ...

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 ...

Forbes contributors publish independent expert analyses and insights. Matthew F. Erskine is a trusts and estates attorney. Business man in suit with cityscape montage. The man is unrecognizable and ...

When taking an asset-based approach to valuing a company, most financial professionals would agree that determining the market value for a company's tangible assets is pretty easy. Cash is cash.

Unlike physical assets such as machinery or real estate, intangible assets lack a physical presence. They include things like brand recognition, customer loyalty, patents, copyrights and business ...

In a technology M&A deal, whether you are acquiring or selling a tech or software business, valuation rarely hinges on a single dimension. Financial performance, growth efficiency, and cash flow ...

The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. Accounting Standard Codification 350 – Intangibles, Goodwill and Other Indefinite Lived Assets ...