Traditional Intangible Asset Valuation is Failing | The Structural Limits of Goodwill Impairment
Executive Summary | Cognitive Asset Pricing Infrastructure The systemic lag in traditional financial reporting—specifically regarding Goodwill Impairment and Intangible Asset Valuation—has created a “defensive ignorance” within capital allocation. Goodwill is treated here not as an accounting residue, but as a misclassified structural signal within cognitive asset pricing infrastructure. This report executes a […]