Explore accounting methods commonly used to account for changes in the fair market value of a company's fixed assets.

The CFA Institute is urging accounting standard-setters to require more detailed disclosures of intangible assets before they ...

The accounting standard-setters are being urged to adopt a disclosure-first approach to advance the recognition and accounting of intangible assets, according to the CFA Institute Research and ...

The assets you cannot touch or see but that have value. Intangible assets include franchise rights, goodwill, noncompete agreements and patents, among others. One of the line entries on your ...

We estimate that fixed costs accounted for 70%-80% of ... Rollins’ strong reputation and high recognition of its brands are intangible assets supporting its moat by driving new and recurring ...