As businesses shift toward knowledge-based industries and digital innovation, intangible assets are becoming increasingly important in financial reporting, mergers and acquisitions, and overall ...

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

Unlike physical assets such as machinery or real estate, intangible assets lack a physical presence. They include things like brand recognition, customer loyalty, patents, copyrights and business ...

A business transfer tax is the value-added tax (VAT) in many countries around the world. Some governments charge businesses a fee on every product and service that's manufactured or consumed in that ...

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, ...

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 ...

The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. Accounting Standard Codification 350 – Intangibles, Goodwill and Other Indefinite Lived Assets ...

Quick definition: these are assets that a company owns that are not physical and can sometimes be unquantifiable. Short-term assets owned by a company are cash, receivables and inventory. Long-term ...

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, ...

The issue was whether depreciation can be claimed on BOT road projects. ITAT upheld depreciation, rejecting mere amortisation under the CBDT ...

One of Bank of America's competitive disadvantages is the amount of goodwill the $2.15 trillion bank holds on its balance sheet. Classified as an asset, goodwill is little more than an accounting ...

Two impact investing leaders explore how to reconcile the many benefits of nature with the existing metrics of today's ...