Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact on a company's balance sheet.

Discover how inventory impacts working capital by examining its role as a current asset in a company's financials and why it matters for business efficiency.

Plant assets are long-term, fixed assets essential for production. These assets are depreciated over time, impacting financial statements. Investors should analyze plant assets for long-term valuation ...

This article provides an expert-level examination of accounting for deferred tax assets and liabilities under Ind AS 12 – Income Taxes and the corresponding international framework IAS 12 – Income ...

Ghana’s current account improved significantly in the first nine months of 2025, reaching a surplus of US$3.8 billion. This is compared to US$553.6 million for the same period in 2024. According to ...

Brookfield Asset Management (TSX:BAM) shares have been trending lower. The stock finished at CA$69.41 after declines over the past month and 3 months. Investors are watching closely for signals on ...

Michael Burry, famed for predicting the 2008 housing crash, has made a striking comeback, betting $1.1 billion against AI leaders Nvidia and Palantir through Scion Asset Management. With two-thirds of ...

There’s no universal safe or danger level. Ideal current ratios vary by industry. A current ratio of 1.0 means the company has $1 in current assets for every $1 in current liabilities. A ratio below 1 ...

IN ARTIFICIAL INTELLIGENCE, billions are so 2022. Three years after ChatGPT ignited the AI boom, the business is all about trillions. The market value of Microsoft, whose Azure cloud has a glistening ...

Asset retirement obligations are legal requirements for retiring long-term physical assets. They are listed as long-term liabilities, revealing a company's future financial burdens. Understanding ...

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 ...