Sam Edwards / Getty Images 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 ...

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.

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 ...

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 ...

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 ...

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 ...