To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...
The CFA Institute released a paper Wednesday urging the Financial Accounting Standards Board and the International Accounting Standards Board to require more detailed disclosures of intangible assets ...
The SEC recently amended its disclosure requirements for historical and pro forma financial statements arising from acquisitions and dispositions. [1] While the revisions are fairly technical, overall ...
Learn about acquisition adjustments, their role in M&A premiums, and how they impact asset valuation, depreciation, and corporate taxes.