Intangible assets include operational assets that lack physical substance. For example, goodwill is a fixed asset, as are patents, copyrights, trademarks and franchises. A company's intangible assets ...

One of Bank of America's competitive disadvantages is the amount of goodwill the $2.15 trillion bank holds on its balance sheet. Classified as an asset, goodwill is little more than an accounting ...

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 ...

Historically, many organizations have conducted goodwill and indefinite-lived intangible asset impairment testing by collaborating with valuation professionals and other advisers to measure fair value ...

FASB issued a new GAAP alternative Tuesday that is designed to make accounting for certain intangible assets acquired in a business combination less costly and less complicated for private companies.

Goodwill in business is an intangible asset that's recorded when one company is purchased by another. It's the portion of the purchase price that's higher than the sum of the net fair value of all of ...

Accountants recognize three types of assets: tangible, intangible and financial. Intangible assets are ones that you can't touch, including copyrights, patents, mailing lists, trademarks, names, ...

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 ...

The assets you cannot touch or see but that have value. Intangible assets include franchise rights, goodwill, noncompete agreements and patents, among others. One of the line entries on your balance, ...

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 ...