The CFA Institute is urging accounting standard-setters to require more detailed disclosures of intangible assets before they ...

development costs to create new products are expensed under GAAP (in most cases) but capitalized (amortized) under IFRS. GAAP does not allow for revaluing the value of an intangible asset (except ...

and their accounting for intangible assets such as drug development, cryptocurrency or brands. “You’re seeing us really ...

The assets you cannot touch or see but that have value. Intangible assets include franchise ... However, the research and development costs of internally generated patents, no matter how valuable ...