Coinbase Global Inc. received a regulatory comment letter regarding its accounting for cryptocurrency assets about four ...

In a landmark ruling on Wednesday, the Supreme Constitutional Court has struck down the country’s 2024 copyright management law in its entirety, declaring it unconstitutional.The unanimous judgement ...

An asset can be either tangible like a piece of machinery or intangible such as a copyright. Assets are commonly classified as current, fixed, financial, or intangible for accounting purposes.

One of the concepts that can give non-accounting (and even some accounting) business folk a fit is a distinction between goodwill and other intangible assets in a company’s financial statements.

The CFA Institute released a paper Wednesday urging the Financial Accounting Standards Board and the International Accounting Standards Board to require more detailed disclosures of intangible assets ...

However, current international accounting standards mean that internally generated intangible assets – meaning those that do not physically exist – are not allowed to be capitalised in financial ...

And all 22 of the best healthcare companies to invest in have intangible assets that provide a wide moat against competitors. This intangible-asset advantage is often derived from either patents ...