Isu Penyatuan Akuntansi Atas Aset Tak Berwujud [PDF]
Binus Business Review, 2013 Globalization, technological innovation, and intense competition made companies change from laborbased business to knowledge-based business. Investors use financial statements published by the company as a basis for their investment decisions ...
Rosinta Ria Panggabean
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Accounting for Intangible Assets: There is Also an Income Statement [PDF]
SSRN Electronic Journal, 2009 Accounting is often criticized for omitting intangible assets from the balance sheet. This paper points out that the omission is not necessarily a deficiency. There is also an income statement, and the value of intangible (and other) assets can be ascertained from the income statement.
Penman, Stephen H.
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Towards the convergence of accounting treatment for intangible assets [PDF]
Intangible Capital, 2010 This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the ...
Yolanda Ramírez Córcoles
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INTANGIBLE ASSETS AND NATIONAL INCOME ACCOUNTING [PDF]
Review of Income and Wealth, 2008 In this paper I relate the measurement of intangibles to the project of measuring the sources of growth. I focus on three related and difficult areas of the measurement of national income: the measurement of new goods, the deflation of intangible investment, and the divergence between the social and private valuations of intangible assets. I argue that
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The application of intangible asset accounting and discretionary policy choices in the UK football industry [PDF]
, 2002 This paper investigates the use of intangible asset accounting and the selection of accounting policies in the football industry, an environment where discretionary choices were available concerning accounting for transfer fees.
Rowbottom, Nicholas
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Intangible assets linked to consumers: Acknowledgement and evaluation in the business combination detached from Goodwill [PDF]
Marketing (Beograd. 1991), 2012 The development of International Financial Reporting Standards causes new challenges for accounting as a profession. One of those challenges reefers to business combinations treatment in accounting and the related possibility of recognizing intangible ...
Spasić Dejan
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Customer relationships in the consolidated financial statements: recognition and value relevance
China Journal of Accounting Studies, 2022 Customer relationships are important strategic resources. With a sample of A-share listed firms from 2007 to 2020 in China, this paper examines the recognition and value relevance of customer-related intangible assets.
Mingming Huang +2 more
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Principles of valuation of intangible assets: accounting risks and application warnings
Економіка, управління та адміністрування, 2019 The relevance of the study in formulating the principles of valuation of intangible assets is substantiated. The uncertainty for the information environment and accounting risks are characterized.
R.V. Romaniv, S.R. Romaniv
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On the Treatment of Intangible Assets in National Accounting [PDF]
On the Treatment of Intangible Assets in National AccountingFirst draft 13/April/2008; Revised 7/May/2008; Revised 26/July/2008 The purpose of this paper is to give some suggestions on the treatment of intangible assets in national accounting. Knowledge (“World 3” in Karl Popper's term) is a sort of environment for human beings.
Sakuma, Itsuo
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Corporate Taxes and the Location of Intangible Assets Within Multinational Firms [PDF]
, 2008 Intangible assets, like patents and trademarks, are increasingly seen as the key to competitive success and as the drivers of corporate profit. Moreover, they constitute a major source of profit shifting opportunities in multinational enterprises (MNEs ...
Dischinger, Matthias, Riedel, Nadine
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