GAAP, Intangible Assets and Marketing

Why Leaders Are Still So Hesitant to Invest in New Business Models

Harvard Business Review

DECEMBER 21, 2016

Consider the dramatic shift in the types of assets that create market value. According to Ocean Tomo, a consulting firm focused on intellectual capital, physical assets (plant, property, and equipment) made up more than 80% of the market value of the S&P 500 in 1975. How much is changing?

Intangible Assets

Intangible Assets Business Model GAAP Budgeting

GDP Is a Wildly Flawed Measure for the Digital Age

Harvard Business Review

JULY 28, 2016

It struggles to account for today’s intangible assets—services, insights, and networks.

GDP

GDP Wilde Intangible Assets GAAP

The U.S. Corporate Tax Code Is Broken. How Should We Fix It?

Harvard Business Review

MAY 23, 2013

Second, the rise of intangible assets, like patents and widgets, means that transfer pricing issues become central, and so high tax rates become more untenable as they increase the incentives to be aggressive. In particular, tax rates and systems that are out of step with the rest of the world become increasingly problematic.

Intangible Assets

Intangible Assets Incentives System GAAP

Leadership Digital

Why Leaders Are Still So Hesitant to Invest in New Business Models

GDP Is a Wildly Flawed Measure for the Digital Age

The U.S. Corporate Tax Code Is Broken. How Should We Fix It?

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