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 ...

With mergers and acquisitions a hot topic for 2025 and set to remain a top trend in 2026, advisers need to pay close attention to the treatment of ...

The Financial Accounting Standards Board issued an invitation to comment Thursday asking for feedback on whether it should pursue a project on accounting for intangible assets and providing additional ...

Intangible assets, a crucial concept in accounting and bookkeeping, are non-physical assets that hold significant value for a company. They are distinct from tangible assets like buildings or ...

The new standard aims to improve accounting treatment of certain digital assets under GAAP and may pave the way for increased institutional adoption. On September 6, 2023, the Financial Accounting ...

How valuable are a company’s IT systems, employee skills, culture? For many, they are worth far more than the physical and financial assets that can be tallied on a balance sheet. Measuring the value ...

At the heart of every business—whether a small startup or a multinational corporation, lies a simple but powerful language: ...

SA’s value of intangible assets has remained more or less flat since 2005 – and that reveals a trove of information about how we value assets such as software, data, intellectual property and brands.