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 ...

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 ...

Depreciation primarily applies to tangible assets, like machines, while amortization applies to intangible assets ... Under International Financial Reporting Standards (IFRS), assets that are ...

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, ...

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