Harvard Business Review

DECEMBER 21, 2016

Today, the majority of market value is made up of intangible assets (networks, platforms, intellectual property, customer relationships, big data) more than physical assets. In fact, it’s not even close: intangible assets make up over 80% of the S&P 500’s market value — a complete reversal from 1975.

Intangible Assets 8

Intangible Assets Business Model GAAP Budgeting 8

Harvard Business Review

NOVEMBER 29, 2010

As long as the new ideas cohere with ethical standards, and generally accepted accounting principles ( GAAP ), they can yield immense benefits. The Balanced Scorecard's primary form of novelty is that it takes into account the intangible assets that are so crucial for information-age companies. Consider " The Balanced Scorecard."

Creative Accounting 15

Creative Accounting Creativity GAAP Balanced Scorecard 15

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 8

Intangible Assets Incentives System GAAP 8

Harvard Business Review

JULY 28, 2016

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

GDP 8

GDP Wilde Intangible Assets GAAP 8