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, ...

Governmental Accounting Standards Board (GASB) Statement No. 51, Accounting and Financial Reporting For Intangible Assets.

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 ...

The capitalized cost is then systematically reallocated to expenses through depreciation or amortization schedules for tangible and intangible assets ... a company's financial reporting: Different ...

Brookfield Asset Management Ltd. announced the filing of its 2024 annual report on Form 10-K with the SEC, marking the company's first submission of this report in compliance with U.S. financial ...