Do we have a software valuation issue?

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, […]

Mining Wikipedia for accounting topics

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 […]