US non-financial companies hold around 9% of assets in cash, with just 67 firms accounting for half of the $2.1 trillion in ...

Book value is an accounting measure reflecting the company's total assets less its total liabilities but is not the most useful metric.

Virtual assets — including cryptocurrencies, non-fungible tokens (NFTs), gaming tokens, and other blockchain-based tokens — present complex challenges for accounting, reporting and taxation. In India, ...

SINGAPORE, Sept. 12, 2025 /PRNewswire/ -- Global consulting firm J.S. Held announces a collaboration between the International Valuation Standards Council (IVSC), the Intellectual Property Office of ...

Bitcoin (BTC) on corporate balance sheets has become a growing trend, particularly as several governments across the globe ease into digital assets. This is now a significant part of the broader ...

Research and Development (R&D) drives sustainable competitive advantage across sectors in India—from pharmaceuticals and life sciences to automotive, technology, defence, and financial services.

Note from Column Editor Tracey J. Niemotko: Jack Woods is currently a senior at Marist University, pursuing a bachelor’s degree in professional accountancy. He is the founder and president of the ...

Goodwill is an accounting term for the premium paid over fair market value in a business acquisition. Goodwill is an intangible asset that represents the value of things like brand reputation and ...

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 ...

7.9 Licenses, Franchises, and Customer Lists In the realm of accounting, intangible assets such as licenses, franchises, and customer lists hold significant value for businesses. These assets, derived ...