The accounting standard-setters are being urged to adopt a disclosure-first approach to advance the recognition and accounting of intangible assets, according to the CFA Institute Research and Policy ...

The report noted that both FASB and the IASB are ... are necessary to understand the investments made in the creation of intangible assets before considering their recognition on financial statements, ...

Assets are commonly classified as current, fixed, financial, or intangible for accounting ... government data, original reporting, and interviews with industry experts. We also reference original ...

Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) both have similar definitions of what qualifies as an intangible asset, but there are ...

The Tysons Corner, Virginia-based company’s report comes on the heels of a bitcoin slump and newly effective crypto ...

The report, titled Investor Perspectives: Intangible Assets, noted that the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are currently conducting ...