The objective of IAS 38 is to prescribe the accounting treatment for intangible assets and identify how to recognise an intangible asset if, and only if, certain criteria are met. It also specifies ...

Your brand is an economic asset years before accounting recognises it. What brand equity valuation measures and how to grow ...

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

The International Public Sector Accounting Standards Board has published a new standard that covers the accounting for and disclosure of intangible assets: IPSAS 31, Intangible Assets. Processing ...