Explore the major differences between IFRS and U.S. GAAP, including inventory write-downs, intangible assets, and accounting rules, to better understand international reporting standards.

Intangible assets are increasingly critical to corporate value, yet current accounting standards make it difficult to capture them in financial statements. This information gap can affect valuations ...

Cryptocurrency holdings are neither cash nor financial assets, but meet the definition of an intangible asset, at least according to an influential global accounting standards body. The Korea Times ...

As businesses shift toward knowledge-based industries and digital innovation, intangible assets are becoming increasingly important in financial reporting, mergers and acquisitions, and overall ...

Jeff Bartel, Chairman & Managing Director of Hamptons Group, LLC, an alternative investment & strategic advisory firm headquartered in Miami. To continue ...

Discover how badwill, or negative goodwill, impacts accounting when purchasing companies at below market value. Learn examples and effects on financial statements.

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 ...

In the area of fixed assets and the resultant depreciation there are some major differences between the GAAP rules codified in ASC Topic 360 and the IFRS rules in IAS 16. Processing Content In GAAP ...