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 ...

As businesses shift toward knowledge-based industries and digital innovation, intangible assets are becoming increasingly important in financial reporting, mergers and acquisitions, and overall ...

The International Public Sector Accounting Standards Board has published a new standard that covers the accounting for and disclosure of intangible assets: IPSAS 31, Intangible Assets. Processing ...

Acer on December 20 announced the recognition of intangible asset impairment of NT$6.34 billion (US$199 million), equivalent to net loss per share NT$2.06, for 2016 in accordance with IAS ...