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 ...

In other words, a $570 million unrealized and not recognized gain. This is just one example of how current accounting guidance for digital assets creates reporting complications for those who buy, ...

And in dealing with these questions, we shall primarily be referring to the International Accounting Standard (IAS) 7 and IAS 32 for balance sheet classification of cryptos. Plus, IAS 2 and IAS 38 for ...

And in dealing with these questions, we shall primarily be referring to the International Accounting Standard (IAS) 7 and IAS 32 for balance sheet classification of cryptos. Plus, IAS 2 and IAS 38 for ...

The Financial Accounting Standards Board has recommended recording crypto at fair market value on corporate balance sheets, removing possibly significant impairments but adding to volatility. The ...

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 ...

A research-based beginner’s guide to accounting for cryptocurrency, explaining recognition, measurement, recordkeeping, ...

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

Discover what accounting changes are, how they affect financial statements, and why full disclosure is essential for ...

Amortization of intangible assets refers to the systematic allocation of the cost of intangible assets – non-physical assets such as patents, trademarks, copyrights, or licenses – over their useful ...

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, ...