Discover what goodwill in accounting means, how to calculate it, and its role during acquisitions. Learn about goodwill ...

The ASU’s amendments will apply to all assets that meet the definition of intangible assets under the FASB accounting standard codification.

Now known as Accounting Standards Code Topic 820, FAS 157 is the Financial Accounting Standards Board (FASB)’s fair value accounting standard.

Cryptocurrency holdings are neither cash nor financial assets, but meet the definition of an intangible asset, at least according to an influential global accounting standards body.

What Is Return on Assets (ROA)? Return on assets is a profitability ratio that’s helpful in determining a company’s ability to generate profits from its ...

Goodwill in accounting and investing is a term used to describe intangible assets that don't appear in hard numbers on a balance sheet. These can include a host of things that companies tend to ...

While the contemporary view of assets in accounting is of 'future economic benefits', the appropriateness of this definition for financial reporting purposes continues to be questioned.