New rules regarding the capitalization and deduction of expenditures related to tangible property were issued by the Treasury Department in proposed and temporary form on December 23, 2011. All ...

IMGCAP(1)]The middle of summer is not the time of year that most of us want to think about taxes. However, the IRS’s tangible property repair regulations that were released this year require some ...

The University defines capital assets as non-expendable tangible personal property, including furniture or fixtures, with an acquisition cost of $5,000 or more and a useful life of greater than one ...

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 ...