University of Texas at San Antonio

Accounting Treatment of Intangible Assets

To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with Governmental Accounting Standards Board (GASB) Statement No. 51: Accounting ...
Booth School of Business

Paper Competition Enforcement and Accounting for Intangible Capital

Antitrust laws mandate review of mergers and acquisitions (M&A) when the book value of acquired assets exceeds a specified threshold. However, these policies overlook the fact that accounting ...
Accounting Today

CFA Institute calls for better disclosures of 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 ...
University of Texas at San Antonio

Accounting Treatment of Intangible Assets

To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...