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 ...

The CFA Institute is urging accounting standard-setters to require more detailed disclosures of intangible assets before they ...

The inflow of cash increases the cash line in the company balance sheet. In other words, the company's assets rise. To balance out that accounting entry, stockholders' equity is credited by the ...