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 ...

A landmark research study by GASB has provided one of the most detailed examinations to date of how state and local ...

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 ...

In a regulatory filing, B. Riley Financial (RILY) stated, “B. Riley Financial previously disclosed in its Form 12b-25 filed with the Securities ...

LONDON, March 17 (Reuters) - UBS's (UBSG.S), opens new tab auditors have expressed an "adverse opinion" on the bank's internal controls over its financial reporting for 2024 after it failed to ...