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 Financial Accounting Standards Board proposed an updated standard Wednesday on impairment testing of intangible assets with indefinite lives, such as trademarks, licenses and distribution lives.

Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact ...

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

Explore the major differences between IFRS and U.S. GAAP, including inventory write-downs, intangible assets, and accounting ...

Cryptoasset holders — and the CPAs who advise them — have the opportunity to early adopt favorable new accounting rules that officially take effect from December 2024. FASB’s new guidance, which goes ...

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

The Financial Accounting Standards Board will evaluate two weighty issues in 2025 on how companies report their performance ...