Accounting’s 21st Century Challenge: How to Value Intangible Assets

By: PJ Patel

[WSJ subscription may be required]

When RadioShack Corp. filed for bankruptcy protection last year, it raised more than $170 million by selling such holdings as real estate, leases and inventories of smartphones, computer cables and cameras.

But the retailer’s books didn’t acknowledge two of its most valuable assets: its brand and its customer data.

How do you attach a price tag to something you can’t see or touch?

Read the full Wall Street Journal article here.