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There is a strong argument to be made that modern accounting standards have failed to keep up with the shift from only including physical assets like property, plants, and equipment on the balance sheet to more nonphysical, intangible sources of company value such as data, intellectual property, research and development, brand equity, trademarks, goodwill, and
On Tuesday, Sparkline Capital expanded its growing ETF line with the release of the Sparkline International Intangible Value ETF (DTAN). DTAN is an actively managed ETF with a net expense ratio of 0.55%.
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Full call transcripts — prepared remarks + analyst Q&A — with speaker-by-speaker formatting and one-click switching across every quarter on file.
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Transcripts source: company-published earnings calls. Speaker attribution and formatting are processed in-app.