June 21, 2025
Intangible Assets

CFA report calls for better disclosure of intangible assets

The accounting standard-setters are being urged to adopt a disclosure-first approach to advance the recognition and accounting of intangible assets, according to the CFA Institute Research and Policy Center’s report. The report, titled Investor Perspectives: Intangible Assets, noted that the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are currently conducting a

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Tangible Assets

CFA Institute urges better accounting for intangible assets

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 before companies can recognize them on the balance sheet. The paper from the financial analyst group pointed out that, in terms of GDP, investments in intangible assets have

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