Results 271 to 280 of about 111,511 (303)
Some of the next articles are maybe not open access.
Accounting for Intangible Assets, a Study
Middle East Research Journal of Economics and ManagementIntangible investments have happened now seminal supply chain for multifold fraternities and economic locales. However, these investments are rarely recognized as assets by accounting standards. In such scenario, pragmatic goodness of an enterprise cannot be reflected in reported financials despite accounting is to equip effective details for its users.
openaire +1 more source
Accounting for intangible assets, firm life cycle and the value relevance of intangible assets
2011This study examines the relationship between accounting choice for intangible assets and their value relevance as well as the moderating effect of firm life cycle on this relationship, in the pre- and post-Australian Equivalents to International Financial Reporting Standards (AIFRS) periods.
openaire +1 more source
The Accounting for Intangible Assets and Impact of Assets Impairment
Ovidius University Annals, Economic Sciences Series, 2014The intangible assets are increasingly considered the ultimate roots of company’s performance. The recent global financial crisis has awakened everyone associated with the field of management and accountancy. The importance and attractiveness of accounting numbers (earnings, dividends, and cash flows), which play a significant role in business ...
openaire
Accounting for intangible assets: suggested solutions
Accounting and Business Research, 2022Andrew Lennard, Stephen Penman
exaly
MODERN ISSUES OF ACCOUNTING FOR INTANGIBLE ASSETS
Научные исследования в современном мире. Теория и практика: сборник статей XXIV всероссийской (национальной) научной конференции (Санкт-Петербург, Январь 2024)В научной статье рассмотрены особенности применения Федерального стандарта по бухгалтерскому учёту 14/2022 «Нематериальные активы». Представлен анализ нововведений ФСБУ 14/2022 при организации учёта движения нематериальных активов и их оценки в бухгалтерском учёте.
openaire +1 more source
Substantiation of the Essence of Intangible Assets in Accounting [PDF]
Business Inform, 2013 Economic subjects in Ukraine started to use intangible assets in their financial and economic activity more often, but still less than in other countries of the world. One of the reasons is a difficulty in understanding the essence of an intangible asset as an object of accounting. The goal of the article is to identify the essence of intangible assets
openaire
On the Treatment of Intangible Assets in National Accounting [PDF]
, 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. As people more and more come to think that knowledge is an important factor for economic growth, the society comes to believe knowledge is capital ...
openaire