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INTANGIBLE ASSETS
Growth, value stocks set for reshuffle as S&P adopts new rulesS&P Dow Jones Indices will soon change its rules for classifying growth and value shares. The new criteria will incorporate intangible asse...
Warren Buffett calls out the worst accounting trick in corporate America, and the analysts who help it alongEvery loan that Warren Buffett’s home business makes, it keeps. When the borrower stops paying, the loss is borne by his company rather tha...
India’s external financial health improves marginally in Q1 FY27 amid global headwindsIndia’s external financial position improved marginally in Q1 FY27, RBI data showed. External debt rose $15.4 billion to $778.2 billion, wh...
Holding companies, NBFCs rejig assets, income to escape RBI scrutinyGroups are restructuring NBFC and holding-company balance sheets to stay outside RBI’s regulatory definitions and avoid registration and co...
ET Prime Special Series: Multibagger or IBC - Part 77: This auto ancillary wants to double revenue by FY30. Execution to decideA business can diversify in two ways: Slowly, by building new capabilities internally; or quickly, by acquisitions. This supplier has chose...
- India attracts capital. Now it must build what the world pays royalties for
India has emerged as a major investment destination, but much of the value generated by foreign companies still flows overseas through divi...
Delhi’s 1,459 heritage assets face ‘severe threat’, master plan calls for stronger conservationDelhi's Master Plan 2047 identifies 1,459 heritage assets facing significant threats. The plan emphasizes enhanced conservation and regular...
Nebius upsizes debt sale to $5 billion to fund data centres, AI platformThe Amsterdam-headquartered company plans to issue private convertible notes worth $3 billion maturing in 2030, and notes worth $2 billio...
AI boom drives intangible investment to record level: UNGlobal intangible asset investments reached over $10 trillion in 2025. This growth significantly outpaced tangible investments over recent ...
Profit on paper, loss in reality: How a routine accounting tool is used to deceive and take investors for a rideAmortisation is a number most investors skip, but it can shape reported profit. On the surface, it looks routine: A company spreads the cos...
ET Prime Special: How companies manipulate their balance sheet and take investors – and even banks – for a rideBrands, software, development costs, and licences exist only as numbers on a page, and their valuation rests entirely on management’s assum...
- Intangible assets
The Bhagavad Gita's divine qualities, like fearlessness and purity, represent early intangible assets. While financial net worth focuses on...
Investments rise in data, AI, outpacing physical assets: UNThe purchase of physical assets was eclipsed last year by a surge in investment in intangible items like software, data and AI, the UN said...
Companies eligible to claim depreciation on revalued intangible assets after restructuring: Karnataka High CourtThe high court said that company was eligible to claim depreciation on revalued intangible assets acquired from erstwhile partnership firm....
No tax on transfer of intangible assets in SABMiller-Foster's transaction: Delhi HCIn a landmark order, the court held that the income from the transfer of right, title or interest in Foster's intellectual property wasn't ...
- Intangible assets too liable to depreciation: HC
The Delhi High Court has recently upheld a tax tribunal's view that depreciation can be charged even on an intangible asset like goodwill, ...
- Membership in a bourse is intangible asset: SC
The Supreme Court has held that the stock exchange membership cards are "intangible assets" and a broker can claim deductions while filing ...
- Brand valuation a key tool for business
Over the years, there has been a dramatic shift in the source of value creation from tangible to intangible assets that don't show up on th...
- India Inc ranked third globally in intangible assets
India has an estimated intangible assets component of 74%, which is just behind US (75%) and Switzerland (74%), according to GIT 2007. Tech...
- Brand & Intangible Assets: The invisible core of your business
The copious flow of capital, deregulation along with new technology and communication platforms has demolished ‘barriers of entry’ which cr...