Discover how badwill, or negative goodwill, impacts accounting when purchasing companies at below market value. Learn examples and effects on financial statements.

Discover the key differences between fixed and current assets, including their roles in business, how they're recorded, and why they matter for financial strategy.

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. The value of assets held by insurers, private credit providers, hedge funds and other non-bank financial groups ...

Ben Graham knew what today’s bulls don’t: the higher is the imputed value of a firm’s intangibles, the lower is its return on equity.

Real-world asset tokenization is moving from a buzzy concept to a serious business strategy, and it’s pulling in industries that rarely cross paths. At its core, tokenizing assets means converting ...

BRUSSELS — The European Commission is adamant it has done what’s needed to address Belgium’s concerns about a financial package worth up to €210 billion to fund Ukraine's defense against Moscow. The ...