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 ...

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 ...

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 ...

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

At the heart of every business—whether a small startup or a multinational corporation, lies a simple but powerful language: ...

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 ...