Amortization of intangible assets refers to the systematic allocation of the cost of intangible assets – non-physical assets such as patents, trademarks, copyrights, or licenses – over their useful ...

More than 100 countries around the world, including all major U.S. trading partners, now use or have committed to adopting IFRS. Nearly as many use international auditing and assurance standards and ...

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 ...

International Financial Reporting Standards (IFRS) could be introduced in India in a rather diluted form but a key clause pertaining to valuation of intangible assets would stay as proposed in the ...

INTANGIBLE assets are gaining traction around the world as a way for investors to evaluate companies. Asset managers in Singapore are beginning to pay more attention to these assets too, but have ...