ITAT Mumbai held that goodwill arising from slump sale of a going concern is a depreciable intangible asset under section 32(1)(ii) for AY 2020-21, deleting ...
Goodwill is an accounting term for the premium paid over fair market value in a business acquisition. Goodwill is an intangible asset that represents the value of things like brand reputation 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 ...
Learn what an amortization schedule is, its importance for loans and intangible assets, and how to calculate it using a ...
Maintaining intangible assets is critical for businesses of any size or industry. This need has become significantly more critical in the digital age, where knowledge-based SMEs are driving economies ...
Non-financial assets held by microfinance banks in Nigeria have surged to a record N358.787 billion in June 2025. This ...
The issue was whether depreciation can be claimed on BOT road projects. ITAT upheld depreciation, rejecting mere amortisation under the CBDT ...
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What Are Assets? Definition, Types and How They Help Build Wealth
An asset constitutes anything that holds monetary value, whether current or future, to a person or organization. Businesses, ...
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