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 ...

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 ...

Asset amortization is an accounting method used to spread the cost of an intangible asset over its useful life. Asset amortization aims to accurately reflect a company’s financial position, especially ...

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 companies issue a bond, they do so with a par value and a coupon rate: the terms that dictate the yield of the bond for potential investors. However, once they reach the market, bonds can trade ...

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 ...

Patents provide companies or entities the exclusive right to market a specific product or technology for a predetermined period. These rights may cost a company a good deal of money, which is ...