Goodwill, for example, doesn't represent any ... amount unless the fair value of the acquired assets is judged to be "impaired." A similar accounting treatment is used for patents.

Amortization and depreciation are accounting methods used to allocate the cost of assets over their useful lives.

The CFA Institute is urging accounting standard-setters to require more detailed disclosures of intangible assets before they ...

Balance Sheet Definition: A financial statement that lists the assets, liabilities and equity of a company at a specific point in time and is used to calculate the net worth of a business. A basic ...

For example, when a delivery company ... "IAS 36 Impairment of Assets." LH Frishkoff & Company. "Accounting for Impairment of Property, Plant, and Equipment (US GAAP)," Pages 4,6.

Accounting liquidity refers to the amount ... During economic downturns, however, liquidity might dry up. For financial assets, for example, there might be lower trading volume if there are ...