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 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 ...

FASB issued a new GAAP alternative Tuesday that is designed to make accounting for certain intangible assets acquired in a business combination less costly and less complicated for private companies.

Learn about fixed assets in accounting, including types like property and equipment, and how they're recorded on balance ...

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 Tax Court addressed the proper treatment of an accounting firm’s distributions of “client-based” intangible assets, the capital accounting rules of Regs. Sec. 1.704-1(b)(2)(iv), and the tests for ...

How valuable are a company’s IT systems, employee skills, culture? For many, they are worth far more than the physical and financial assets that can be tallied on a balance sheet. Measuring the value ...

“Intangible assets” is a phrase that may seem boring, but these are the features that can drive or kill the value of your business. They can mean the difference between getting what you think your ...