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What are intangible assets? They're nonfinancial assets that lack a physical substance, and they currently account for more than half of the market value of publically listed firms in the United States.
Intangibles are not only an increasingly sizable component of any company's asset base, they're also key to the competitiveness of many firms. As part of The Conference Board's ongoing research on intangibles, this report addresses some of the crucial questions facing many executives on how to value intangibles appropriately in making management decisions and how to present them accurately in financial statements.