An asset is counted as retired when it is permanently removed from service. Asset retirement can occur in processes such as a sale to another party or disposal due to obsolescence. Since long-term ...

Mergers and acquisitions are an important way that growing companies get bigger, and structuring a deal in the best interests of both the acquirer and the target is critical to getting a transaction ...

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 ...

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

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

Please note: This item is from our archives and was published in 2021. It is provided for historical reference. The content may be out of date and links may no longer function. Accounting for and ...

The multi-trillion dollar asset securitization market continues to have unresolved issues in the aftermath of the financial crisis, including how the assets are accounted for, and the credit risk ...

LSE research demonstrated how to value "natural capital" alongside economic assets to help ensure a sustainable future for our planet. A very useful reference in helping [us to] understand different ...

Bitcoin might be the most recognizable cryptocurrency, but it’s hardly the world’s only digital asset. Generally, a digital asset is a “digital record made using cryptography for verification and ...