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Invisible, yet Invaluable: Valuing Intangibles in the Birkenstock IPO!

Musings on Markets

The Value of Intangible Assets Accounting has historically done a poor job dealing with intangible assets, and as the economy has transitioned away from a manufacturing-dominated twentieth century to the technology and services focused economy of the twenty first century, that failure has become more apparent.

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Salisbury Bancorp, Inc. Reports Results for First Quarter 2023; Declares 16 Cent Dividend

Benzinga

Book value per common share of $22.79 Tangible book value per common share of $20.38 Events or other facts that could cause Salisbury's actual results to differ may arise from time to time and Salisbury cannot predict all such events and factors. million at March 31, 2023. from first quarter 2022.

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National Bank Holdings Corporation Announces First Quarter 2022 Financial Results and Agreement to Acquire Rock Canyon Bank

Benzinga

Common book value per share decreased $0.71 Tangible common book value per share decreased $0.69 Tangible common book value per share decreased $0.69 Excluding accumulated other comprehensive loss, the tangible book value per share increased $0.37 Problem asset workout. . 163. . . .

Banking 40
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Why Are Acquiring Companies So Reluctant to Amortize Purchased Goodwill?

Reynolds Holding

they opted for pooling accounting, in which goodwill was not recognized and therefore not amortized; the book value of the assets and liabilities of the two businesses were just added together. 2020) Stewardship and value-relevance in accounting for the depletion of purchased goodwill, in Amel-Zadeh and Meeks, eds.