To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...

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 ...

Change and uncertainty are a feature of our world alongside innovations in our fast-changing economy. Investments in new business models and intangible assets — such as brands, technology and customer ...

Financial reporting standards will always be flawed while there is a dichotomy between recognising the value of acquired intangibles and the fact that no disclosures about internally generated ...

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

As U.S. companies have come to rely increasingly on intangible assets for the generation of revenue, financial accounting based on Generally Accepted Accounting Principles (GAAP) has become less and ...

This is an Insight article, written by a selected contributor as part of WTR's co-published content. Read more on Insight Although there is no doubt that brands, IP and intangible assets are valuable, ...