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 ...

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, ...

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 ...

This guideline provides guidance for capitalization, depreciation/amortization and construction in progress of capital assets purchased, constructed or developed ...

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 ...

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

Many chief executives may view their employee training investment as an intangible asset, but according to Joseph Sclafani, partner of organizational consulting firm Change Management Associates Int'l ...

The new standard aims to improve accounting treatment of certain digital assets under GAAP and may pave the way for increased institutional adoption. On September 6, 2023, the Financial Accounting ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...