FASB made targeted changes Thursday to the rules governing accounting for amortization of premiums for purchased callable debt securities. The changes are described in Accounting Standards Update No.

Amortization is an accounting technique used to distribute asset value or loan principal over time. There are different techniques for calculating amortization and depreciation and there is guidance ...

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 ...

The Financial Accounting Standards Board has proposed to amend the amortization period for callable debt securities that are purchased at a premium. FASB released a proposed accounting standards ...

When a small business takes out a loan, it will have to pay the loan back. The payments on the loan each month will be equal, however the amount of principal paid on the loan and the amount of ...

The heads of two major accounting standard-setters said they hope to streamline rules on goodwill accounting, despite their boards largely disagreeing on the key issue of whether companies should be ...

Just as the value of tangible assets like equipment often depreciates over time, so does that of intangible assets—like brands, trademarks, copyright, and product development. "Amortization" is the ...

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 ...

Depreciation spreads the cost of tangible assets over their useful life on income statements. Each year, $1,500 is recorded as a depreciation expense, reducing the asset's book value. Amortization and ...