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

Su, L.N. (2026) New Changes of Financial Risks in Colleges and Universities and Coping Strategies after the Implementation of the New Government Accounting System. Open Journal of Social Sciences, 14, ...

Nicolas Duboille and Mathis Rossignol of Sumerson analyse the far-reaching implications of a French Supreme Administrative Court decision clarifying the application of Article 123 bis of the General T ...

In Malaysia, sustainability is often framed around renewable energy, carbon reduction, green technology and climate risk ...

Mandatory CSR spending can reduce perceived corporate benefits, leading to lower investor confidence and a higher cost of ...

Last month, the Chancellor announced a new set of regulations [1] aimed at unlocking growth and strengthening consumer protection in the crypto sector.

A recent study by IIM Lucknow reveals that obligatory CSR expenditure by Indian firms can lower investor confidence and ...

Centric to the Indian market, the study investigates how mandatory Corporate Social Responsibility (CSR) spending can impact ...

Discover how the goodwill to assets ratio reveals a company's intangible value through its goodwill compared to total assets, with interpretation and real-world examples.

An audit of the Guam Department of Education's fiscal year 2024 finances revealed that despite receiving millions in federal ...