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, ...

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 ...

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

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

Discover what accounting changes are, how they affect financial statements, and why full disclosure is essential for ...