Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact on a company's balance sheet.

The Financial Accounting Standards Board voted to approve an accounting standards update that would enable more companies to opt for a proportional amortization accounting method for their tax credit ...

Amortization is an accounting technique used to distribute asset value or loan principal over time. There are different techniques for calculating amortization and depreciation and there is guidance ...

Businesses use depreciation on physical assets such as buildings and equipment to spread the cost of the assets over time, allowing the expense to be deducted while the assets are in use. For ...

The International Accounting Standards Board is considering changes in how to account for goodwill under International Financial Reporting Standards, perhaps reintroducing goodwill amortization. IASB ...

When a company acquires assets, those assets usually come at a cost. However, because most assets don't last forever, their cost needs to be proportionately expensed based on the time period during ...

FASB has made targeted changes to the rules governing accounting for amortization of premiums for purchased callable debt securities. The changes are described in Accounting Standards Update No.

Due to increased regulatory scrutiny and improved controls following Sarbanes-Oxley, financial companies are paying closer attention to the recognition of fees from loan origination. Recognition of ...

Dr. Ryan Meili is a Family Physician in Saskatoon, an expert advisor with Evidence Network and founder of Upstream; James Hughes is a senior fellow at the J.W. McConnell Family Foundation and a former ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...