Bill Gates, co-founder of Microsoft, highlights a transformative shift in the global economy towards intangible assets.

The accounting standard-setters are being urged to adopt a disclosure-first approach to advance the recognition and ...

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

Currently, intangible assets acquired in business combinations ... sheets and to treat intangibles more consistently with tangible assets. “However, others disagree. They believe that ...