Apple and AT&T jostle in top rankings as call made for new valuation accounting

A new report has revealed that while Apple ranks as the leading company in terms of intangible value – including brands and trademarks – it drops out of the top 100 entirely when disclosed intangible value alone is assessed, with AT&T taking the number one spot. This disparity has led to calls for a reporting revolution, in which companies would be required to disclose their opinion of the fair value of key intangible assets.

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