Cryptocurrency holdings are neither cash nor financial assets, but meet the definition of an intangible asset, at least according to an influential global accounting standards body. The Korea Times ...

Intangible assets are increasingly critical to corporate value, yet current accounting standards make it difficult to capture them in financial statements. This information gap can affect valuations ...

Jeff Bartel, Chairman & Managing Director of Hamptons Group, LLC, an alternative investment & strategic advisory firm headquartered in Miami. To continue ...

Discover how badwill, or negative goodwill, impacts accounting when purchasing companies at below market value. Learn examples and effects on financial statements.

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

Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact on a company's balance sheet.

When Australia adopted international financial reporting standards (IFRS) in 2005, goodwill was the success story: it no longer had to be amortised. Previously, if you acquired another entity and paid ...

Following the launch of the two IFRS sustainability disclosure standards earlier in June this year, regulators in different jurisdictions and organisations across the world have signalled their ...