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 ...

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 ...

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 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 ...

“In both the 2008–2010 financial crisis and the COVID-19 pandemic, these investments showed stability and resilience, as intangible assets are often not susceptible to disruptions in physical supply ...

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, ...

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

Forbes contributors publish independent expert analyses and insights. I teach growth leaders how to grow revenues, profits and firm value. It is inherently difficult to predict and forecast future ...

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