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 ...

UnitedHealth remains in fine financial shape. As of December 2024, the company owed $77 billion in debt (held at the parent level), or gross debt/EBITDA of around 2 times. The parent company typically ...

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 ...

Wealth management and asset management tend to be relatively more stable than investment banking and have high returns on capital. Merging Citigroup’s Smith Barney business into its own wealth ...

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 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 ...

We enhanced our leadership team and board with additional expertise in legal, commercial, and strategy areas, optimized our cost structure, and strengthened our balance sheet with over $26 million in ...

“We are also actively pursuing our acquisition strategy, seeking to deploy our balance sheet into appropriate commercial assets that fit our model, enhance our scale and better position ...