The CFA Institute released a paper Wednesday urging the Financial Accounting Standards Board and the International Accounting Standards Board to require more detailed disclosures of intangible assets ...

The Private Company Council, the standard-setter for privately held companies, voted Tuesday to finalize an alternative that would exempt private companies from separately recognizing and measuring ...

Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact on a company's balance sheet.

To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...

Discover how badwill, or negative goodwill, impacts accounting when purchasing companies at below market value. Learn examples and effects on financial statements.

IASB has shared plans that could involve addressing crypto and digital assets as part of its broader efforts to update ...

Accounting divides your company assets into two classes: current and long-term. Current assets include cash and anything you use up or convert to cash over the next 12 months. Typical examples are ...

Patents provide companies or entities the exclusive right to market a specific product or technology for a predetermined period. These rights may cost a company a good deal of money, which is ...

The Financial Accounting Standards Board will evaluate two weighty issues in 2025 on how companies report their performance ...

Financial and operational strategy optimization often overshadows the importance of maintaining positive investor relations in tiding over market turbulence. For example, the U.S. technology sector ...

To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...