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 ... assets of many companies are not reflected on the balance sheet. It further showed that 39% of respondents found current ...

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

We assign a Medium Morningstar Uncertainty Rating to Rollins. Given the necessity of its services, Rollins grew revenue an average of 8% during the global financial crisis, the industrial slowdown of ...

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 ...

Leases, most leases will be reflected on a lessee’s balance sheet as an obligation to make lease payments (a liability) and a related ROU asset (an asset). We have received references from various ...

On December 4, 2024, Safe Harbor, Collective Clean Energy Fund and Partner Colorado announced they are collaborating to fund ...

Adjusted EBITDA(1) is positive for each of the last 3 years; Adjusted Working Capital(2) is approximately positive $2 million - Loan Interest Income increased 82% and 123% year-over-year for the three ...

The second issue: if you acquire a business, the accounting rules make you put these intangible assets on the balance sheet and amortize it as an expense. This is called a "non-cash expense" and ...