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 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 ...

The Private Company Council, the standard-setter for privately held companies, voted Tuesday to finalize an alternative that would exempt private companies from separately recognizing and measuring ...

Accountants recognize three types of assets: tangible, intangible and financial. Intangible assets are ones that you can't touch, including copyrights, patents, mailing lists, trademarks, names, ...

FASB issued a new GAAP alternative Tuesday that is designed to make accounting for certain intangible assets acquired in a business combination less costly and less complicated for private companies.

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 ...

Cryptoasset holders — and the CPAs who advise them — have the opportunity to early adopt favorable new accounting rules that officially take effect from December 2024. FASB’s new guidance, which goes ...

See the affect appraisal capital has on company balance sheets when asset appraisals exceed book values, and explore its ...