An asset constitutes anything that holds monetary value, whether current or future, to a person or organization. Businesses, governments and non-profits all own assets. So do many people. An asset is ...

This professional analysis covers accounting, tax, and reporting issues for virtual assets in India, including classification, revenue recognition, tax implications under Section 115BBH, and ...

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 ...