What is “accounting for intangibles”?

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Baruch Lev (Author & Professor, NYU Stern School of Business)

Baruch Lev discusses what it would mean for businesses and the stock market if accounting practices took into consideration a company’s intangible assets such as brand strength, a new patent or whether a pharmaceutical company was about to be approved for a new drug release. He considers both the benefits and the downsides to changing the accounting rules. Levy explains why there is a fear of altering the current accounting system to move away from tangible to intangible assets.


About Author

Baruch Lev

Author & Professor, NYU Stern School of Business

Baruch Lev is the Philip Bardes Professor of Accounting and Finance at New York University Stern School of Business. Professor Lev has been with NYU for 17 years. His primary research areas of interest include corporate governance; earnings management; financial accounting; financial statement analysis; intangible assets/intellectual capital; capital markets; and mergers and acquisitions. Professor Lev is the author of six books, including the most recent: The End of Accounting, published in 2016. Professor Lev has received numerous awards and prizes, including two honorary doctorates.

Associated Organizations

Interviewed By

Tracey Fitzpatrick

Tracey Fitzpatrick

Sarder TV Anchor & Former Market News Video Anchor

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