The Financial Accounting Standards Board voted to approve an accounting standards update that would enable more companies to opt for a proportional amortization accounting method for their tax credit ...

When companies issue a bond, they do so with a par value and a coupon rate: the terms that dictate the yield of the bond for potential investors. However, once they reach the market, bonds can trade ...

Learn how carrying value signifies asset value on balance sheets, using formulas and examples to assess depreciation and amortization accurately.

Asset amortization is an accounting method used to spread the cost of an intangible asset over its useful life. Asset amortization aims to accurately reflect a company’s financial position, especially ...

Learn what EBIDA measures, how it compares to EBITDA, and why it's important for assessing a company's earnings excluding taxes, depreciation, and interest expenses.

When a company acquires assets, those assets usually come at a cost. However, because most assets don't last forever, their cost needs to be proportionately expensed based on the time period during ...

Congress is headed in the right direction. Delaying Section 174 research and development amortization until 2025, as provided in the Build Back Better Act approved by the House on Nov. 19, 2021, helps ...