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 ...

As businesses shift toward knowledge-based industries and digital innovation, intangible assets are becoming increasingly important in financial reporting, mergers and acquisitions, and overall ...

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 ...

Intangible assets include operational assets that lack physical substance. For example, goodwill is a fixed asset, as are patents, copyrights, trademarks and franchises. A company's intangible assets ...

Intangible assets are non-physical assets on a company's balance sheet. These could include patents, intellectual property, trademarks, and goodwill. Intangible assets could even be as simple as a ...

FASB is seeking comments on a proposed Accounting Standards Update (ASU) that is intended to improve the accounting for and disclosure of certain cryptoassets. During its recent agenda consultation ...