I have been asked by my employer to look over the financial statements of large investment companies to find any instances of them amortising investment contracts as intangible assets and then treating the amortisation expense as allowable for tax.
I'm not sure how to do this as their tax comps aren't made public. I think according to tax law that the amortisation isn't allowable but would like to see conclusively the treatment of this amortisation by firms for tax purposes to show one way or another. Any ideas where to look? Many thanks in advance.