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They May Exist, but You Can\'t Touch
This document summarizes the key issues around accounting for intangible assets. It discusses how intangibles make up a large portion of company value today but are not fully recognized or valued on financial statements. It reviews different techniques for valuing intangibles like cost, market, and income approaches. It also analyzes how some companies have improved disclosure of intangibles but more recognition is still needed. International standards also account for intangibles better than US GAAP. The conclusion is that valuation methods exist but standards are outdated and not reflecting the true value of intangibles.
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