Soumitra Dutta of French business school Insead thinks so, as reported in this story on CFO.com: Insead has developed a “novel technique” to value software assets. Using conjoint analysis — “a time-tested and widely used robust technique in marketing science,” Dutta claims — companies can place a value on software by identi­fying its individual attributes, […]

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FASB is coming out with some tough new standards relating to defined benefit pensions that is expected to result in signif­icant new liabil­ities (or increases to existing ones) for companies that had been accounting for their pensions under the more lax require­ments of the old standard. Defined benefit pension plans are definitely the more complicated […]

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