Look at this example of an assets section of a balance sheet. Goodwill is a separate line item from intangible assets. Intangible assets are those that are nonphysical but identifiable.

The International Accounting Standards Board is undertaking a review into how intangible assets, like brands, are treated.

A good example of how amortization ... contra-asset account on the balance sheet. You can often find this information below ...

Examples of intellectual property ... Accountants typically record intellectual property as an "intangible asset" on corporate balance sheets. It is recorded at initial cost, and amortized over ...

Overall, more than 70% of the respondents agreed that for many companies the most valuable assets don't appear on the balance sheet; the accounting model does not, but should, recognize important ...

Amortization applies to intangible assets ... examples include mortgages, car loans and business loans, where borrowers make fixed payments that contribute to reducing the outstanding balance.