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 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 ...

In other words, a $570 million unrealized and not recognized gain. This is just one example of how current accounting guidance for digital assets creates reporting complications for those who buy, ...

FASB issued a new GAAP alternative Tuesday that is designed to make accounting for certain intangible assets acquired in a business combination less costly and less complicated for private companies.

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, ...

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 ...

Intangible assets, a crucial concept in accounting and bookkeeping, are non-physical assets that hold significant value for a company. They are distinct from tangible assets like buildings or ...

The Tax Court addressed the proper treatment of an accounting firm’s distributions of “client-based” intangible assets, the capital accounting rules of Regs. Sec. 1.704-1(b)(2)(iv), and the tests for ...

New research has highlighted the importance of strong brands, with intangible assets now accounting for around half of global enterprise value (EV). For policymakers and management accountants alike, ...

How valuable are a company’s IT systems, employee skills, culture? For many, they are worth far more than the physical and financial assets that can be tallied on a balance sheet. Measuring the value ...