Accounting divides your company assets into two classes: current and long-term. Current assets include cash and anything you use up or convert to cash over the next 12 months. Typical examples are ...

Specifically, digital assets: Are indefinite-lived as they have no prescribed life. This means companies initially record digital assets at their acquisition cost and, thus, subject them to annual and ...

As CFOs and CAOs are now discovering, there's a whole new level of complexity with cryptocurrencies and digital assets beyond volatility. Specifically, GAAP doesn't yet provide guidance on crypto ...

Clarifies how acquisitions are accounted for when the acquired company continues to exist, focusing on fair-value recognition, goodwill calculation, and consolidation ...

And in dealing with these questions, we shall primarily be referring to the International Accounting Standard (IAS) 7 and IAS 32 for balance sheet classification of cryptos. Plus, IAS 2 and IAS 38 for ...

Assets are items of value and that value is displayed on a company's balance sheet. When an asset is retired -- sold, donated or otherwise disposed of -- its value must be removed from the balance ...

The question of how to account for digital assets has emerged as a challenging one for accountants as use of these assets becomes increasingly common. Although accounting for exchange-traded digital ...

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 Capital Assets department is responsible for overseeing the accounting of the University’s capital assets for all areas of Case Western Reserve University for both internal and external reporting ...

To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...