The CFA Institute released a paper Wednesday urging the Financial Accounting Standards Board and the International Accounting Standards Board to require more detailed disclosures of intangible assets ...

The new standard aims to improve accounting treatment of certain digital assets under GAAP and may pave the way for increased institutional adoption. On September 6, 2023, the Financial Accounting ...

When filing for bankruptcy, it is best to over-disclose to avoid the risk of unintentionally hiding assets. Assets that require disclosure fall into three main categories: personal property, real ...

The first-of-its-kind framework enables businesses to disclose their intangible assets systematically and comprehensively, but will require a “collective effort from private-public partnerships”.

Intangible assets, unlike physical ones, may evolve to a point where the business objective no longer has the capacity to utilize them effectively. This evolution triggers the need for transformation, ...

These days, intangible assets—like brand reputation, organizational culture, intellectual property and human capital—drive growth and differentiation more than physical assets. A 2020 report by Ocean ...

This is an Insight article, written by a selected contributor as part of WTR's co-published content. Learn more about Insight Although there is no doubt that brands, IP and intangible assets are ...