To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...
Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact on a company's balance sheet.
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 ...
The guidance for testing the impairment of intangible assets such as indefinite-lived trademarks, licenses and distribution rights has been simplified by FASB. FASB on Friday issued 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 ...
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IASB puts crypto on 2026 accounting agenda
IASB has shared plans that could involve addressing crypto and digital assets as part of its broader efforts to update ...
The International Financial Reporting Interpretations Committee (IFRIC) has ruled that cryptocurrencies, including Bitcoin, are neither financial assets nor legal tender. The International Financial ...
Businesses consist of tangibles like land, buildings, machinery and staff that have a physical presence. They also include intangibles that have value but don't have a physical presence you can see or ...
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 ...
And in dealing with these questions, we shall primarily be referring to the International Accounting Standard (IAS) 7 and IAS 32 for balance sheet classification of cryptos. Plus, IAS 2 and IAS 38 for ...
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