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 ...

Learn how to calculate goodwill, an essential intangible asset assessed during acquisitions. Discover its formula and ...

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, ...

The Tax Court addressed the proper treatment of an accounting firm’s distributions of “client-based” intangible assets, the capital accounting rules of Regs. Sec. 1.704-1(b)(2)(iv), and the tests for ...

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 ...

Many chief executives may view their employee training investment as an intangible asset, but according to Joseph Sclafani, partner of organizational consulting firm Change Management Associates Int'l ...

“Intangible assets” is a phrase that may seem boring, but these are the features that can drive or kill the value of your business. They can mean the difference between getting what you think your ...

NEW YORK, Feb. 12, 2026 /PRNewswire/ -- Global consulting firm J.S. Held announces the release of the Ocean Tomo Intangible Asset Market Value (IAMV) study. With this release, the study now reflects a ...