Business advisers can help guide clients through the tax and accounting considerations of a corporate sale or purchase.

An asset is counted as retired when it is permanently removed from service. Asset retirement can occur in processes such as a sale to another party or disposal due to obsolescence. Since long-term ...

Mergers and acquisitions are an important way that growing companies get bigger, and structuring a deal in the best interests of both the acquirer and the target is critical to getting a transaction ...

Last October, Tesla filed its quarterly financial statement with the SEC with, to some, a curious omission from the balance sheet: an unrealized gain of $570 million. It stemmed from the company’s ...

To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...

Please note: This item is from our archives and was published in 2021. It is provided for historical reference. The content may be out of date and links may no longer function. Accounting for and ...

Specifically, digital assets: Are indefinite-lived as they have no prescribed life. This means companies initially record digital assets at their acquisition cost and, thus, subject them to annual and ...

Poised to wreak havoc on the climate of Earth, our only home, is a phenomenon we’ve been observing for 150 years: an increase in Earth’s mean temperature. To mitigate the global climatic disruption ...

And in dealing with these questions, we shall primarily be referring to the International Accounting Standard (IAS) 7 and IAS 32 for balance sheet classification of cryptos. Plus, IAS 2 and IAS 38 for ...

Bitcoin might be the most recognizable cryptocurrency, but it’s hardly the world’s only digital asset. Generally, a digital asset is a “digital record made using cryptography for verification and ...

LSE research demonstrated how to value "natural capital" alongside economic assets to help ensure a sustainable future for our planet. A very useful reference in helping [us to] understand different ...

To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...