Following a merger, intangible resources, much like financial resources, must be combined and tracked.

Combining intangible resources. Appendix 9B lists a number of key intangibles to be considered for combination. Discussing all of them would exceed the scope of this chapter. The next sections discuss what to do about company names and brand names after a merger or acquisition.

Tracking intangible resources. Chapter 5 talks about the accounting issues that arise after purchasing a company that has intangibles.