Amortization is an important concept not just to economists, but to any company figuring out its balance sheet ... under IFRS. GAAP does not allow for revaluing the value of an intangible asset ...

Accounting related to revenue recognition issues has been one of the thornier subjects tripping up report preparers in recent ...

Capitalization is an accounting method that converts certain expenses into assets on the balance sheet, allowing costs ... attributable to the acquisition, construction, or production of ...