Intangible Assets. CFO.com This is a article from Dec 30, 2003 discussing CFO's addressing intangible assets; in this case intellectual property.

Hidden Treasures - Even with new accounting treatments, financial systems don't allow companies to say much about their intangible assets. Finance chiefs are finding ways to address this conundrum....

The frustration now is that even after new international financial reporting standards (IFRS) go into effect next year, HIT's financial statements still won't be able to convey the value of its biggest assets—the brand ownership of Bob the Builder, Barney the Dinosaur, Angelina Ballerina and a host of other characters popular among pre-school children around the world....

But can finance chiefs rise to the challenge to bring intangibles into sharper focus? The jury is out, amid plenty of debate within finance circles on how—and even whether—it can be done.