How accurate is a company's balance sheet in assessing its value? Not accurate at all, says Prof. Baruch Lev, who joins host Gregg Fisher for an eye-opening conversation about the critical value of intangibles. The importance of modern accounting pales in comparison to the importance of understanding a company's intangibles. Prof. Lev is perhaps the leading voice on the subject, having authored two seminal works on the subject, INTANGIBLES and THE END OF ACCOUNTING.