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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Wikipedia is a good source of infor­mation about a variety of topics. I’m pleased to find that it’s generally pretty good about accounting too. The article on the Balance Sheet contains “case studies” showing the effect of some trans­ac­tions on a very basic balance sheet. As well, I’d never seen non-current liabil­ities referred to as […]

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