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

intangible assets are probably one of the hardest items to put an actual value to and are only recorded on the balance sheet if purchased and are ignored if internally generated. They're reviewed ...

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 ...

Some types of intellectual property are considered capital assets and may be recorded on a company's balance sheet as intangible assets. Intellectual property is a fairly broad term and can take ...

must equal liabilities plus equity (how the assets are financed). In other words, the balance sheet must balance. Subtracting liabilities from assets shows the net worth of the business A basic ...