Cryptocurrency holdings are neither cash nor financial assets, but meet the definition of an intangible asset, at least according to an influential global accounting standards body. The Korea Times ...
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 Financial Accounting Standards Board issued an invitation to comment Thursday asking for feedback on whether it should pursue a project on accounting for intangible assets and providing additional ...
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 ...
A research-based beginner’s guide to accounting for cryptocurrency, explaining recognition, measurement, recordkeeping, ...
With mergers and acquisitions a hot topic for 2025 and set to remain a top trend in 2026, advisers need to pay close attention to the treatment of ...
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, ...
See the affect appraisal capital has on company balance sheets when asset appraisals exceed book values, and explore its ...
Cryptocurrency holdings are neither cash nor financial assets, but meet the definition of an intangible asset, at least according to an influential global accounting standards body. The Korea Times ...