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CFA Institute calls for better disclosures of intangible assets

Summary by Accounting Today

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 before companies can recognize them on the balance sheet.

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The Accountant

CFA report calls for better disclosure of intangible assets

The accounting standard-setters are being urged to adopt a disclosure-first approach to advance the recognition and accounting of intangible assets, according to the CFA Institute Research and Policy Center’s report. The report, titled Investor Perspectives: Intangible Assets, noted that the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are currently conducting a review of how intangible assets …

6 days ago

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