# Professor Baruch Lev's joint research on intangible assets is referenced

1 Faculty News February 20, 2020 ![Livewire_190x145](/sites/default/files/styles/246w/public/assets/images/Livewire_190x145.jpg?itok=16vtllg-)>

Excerpt from [LiveWire](https://www.livewiremarkets.com/wires/finding-hidden-value-in-intangibles) -- "Ironically, acquired intangibles can show up on the acquirers’ balance sheet, precisely because a value was placed on the asset by third parties during the (arms’ length) acquisition transaction. These different accounting treatments create a contradiction, as NYU Stern School of Business Professor [Baruch Lev](https://www.stern.nyu.edu/faculty/bio/baruch-lev) and University of Buffalo Professor Feng Gu point out."

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