And in dealing with these questions, we shall primarily be referring to the International Accounting Standard (IAS) 7 and IAS 32 for balance sheet classification of cryptos. Plus, IAS 2 and IAS 38 for ...

Cryptocurrencies like Bitcoin have no dedicated IFRS standard, so companies use existing rules by analogy. In 2019, the IFRS Interpretations Committee (IFRIC) ruled that because crypto is not ...

As businesses shift toward knowledge-based industries and digital innovation, intangible assets are becoming increasingly important in financial reporting, mergers and acquisitions, and overall ...

The Confederation of Indian Industry (CII) has urged a comprehensive review of the accounting and recognition framework for intangible assets, highlighting the need to align with India’s transition to ...

Discover how to calculate net tangible assets, what they measure, and see real examples. Simplify financial analysis with ...