The need for a historical model and fair-value measurements being embedded into the International Financial Reporting Standards (IFRS) framework is presenting very interesting challenges for ...

THE INTERNATIONAL standard setter is to modify the accounting rules governing the impairment of assets (IAS 36). The IASB last week published an exposure draft to set out proposed changes to the ...

Christina Majaski writes and edits finance, credit cards, and travel content. She has 14+ years of experience with print and digital publications. Suzanne is a content marketer, writer, and ...

The Financial Accounting Standards Board has issued an accounting standards update intended to simplify the testing of indefinite-lived intangible assets, such as trademarks, licenses and distribution ...

The Financial Accounting Standards Board proposed an updated standard Wednesday on impairment testing of intangible assets with indefinite lives, such as trademarks, licenses and distribution lives.

Intangible assets, such as copyrights, patents, trademarks and goodwill, don't have physical substance but still contribute value to a company. Accountants record intangible assets according to their ...

ALPHARETTA, Ga.--(BUSINESS WIRE)--Bakkt Holdings, Inc. (NYSE: BKKT) (the “Company” or “Bakkt”) announced that it completed its annual impairment testing of goodwill and other intangible assets as ...

Accountants recognize three types of assets: tangible, intangible and financial. Intangible assets are ones that you can't touch, including copyrights, patents, mailing lists, trademarks, names, ...

Acer on December 20 announced the recognition of intangible asset impairment of NT$6.34 billion (US$199 million), equivalent to net loss per share NT$2.06, for 2016 in accordance with IAS ...