Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact ...

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

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 ...

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 ...

Accountants recognize three types of assets: tangible, intangible and financial. Intangible assets are ones that you can't touch, including copyrights, patents, mailing lists, trademarks, names, ...

The guidance for testing the impairment of intangible assets such as indefinite-lived trademarks, licenses and distribution rights has been simplified by FASB. FASB on Friday issued Accounting ...

Businesses consist of tangibles like land, buildings, machinery and staff that have a physical presence. They also include intangibles that have value but don't have a physical presence you can see or ...

Study reveals that global intangible value has exceeded $50 trillion for first time Amazon tops intangibles, but falls out of top 100 in only disclosed value Over 75% of the world’s intangible assets ...

Explore the major differences between IFRS and U.S. GAAP, including inventory write-downs, intangible assets, and accounting rules, to better understand international reporting standards.

The International Financial Reporting Interpretations Committee (IFRIC) has ruled that cryptocurrencies, including Bitcoin, are neither financial assets nor legal tender. The International Financial ...

And in dealing with these questions, we shall primarily be referring to the International Accounting Standard (IAS) 7 and IAS 32 for balance sheet classification of cryptos. Plus, IAS 2 and IAS 38 for ...

Poised to wreak havoc on the climate of Earth, our only home, is a phenomenon we’ve been observing for 150 years: an increase in Earth’s mean temperature. To mitigate the global climatic disruption ...