The International Accounting Standards Board is undertaking a review into how intangible assets, like brands, are treated.

However, many factors separate goodwill from other intangible assets, and the two terms represent separate line items on a balance sheet. Customer loyalty, brand reputation, and other ...

Overall, more than 70% of the respondents agreed that for many companies the most valuable assets don't appear on the balance sheet; the accounting model does not, but should, recognize important ...

Typically, amortization is classified as a contra-asset account on the balance sheet. You can often find this information below the line for the unamortized intangible asset. The amortization ...

The accounting standard-setters are being urged to adopt a disclosure-first approach to advance the recognition and accounting of intangible assets, according to the CFA Institute Research and Policy ...

Typically, amortization is classified as a contra-asset account on the balance sheet. You can often find this information ...