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Accounting for Intangible Assets : Widening Inconsistency in the Accounting Recognition between Acquired Intangible Assets and Internally-Generated Intangible Assets

open access: yesAccounting for Intangible Assets : Widening Inconsistency in the Accounting Recognition between Acquired Intangible Assets and Internally-Generated Intangible Assets
openaire  

Intangible asset accounting outlook: Valuation and reporting

International Accounting, 2022
Subject. This article discusses the issues related to the regulation of the valuation of intangible assets and reflection of information about them in reporting. Objectives.
T. Druzhilovskaya
semanticscholar   +1 more source

Market Valuation of Intangible Asset: Evidence on SG&A Expenditure

Accounting Review, 2019
In this paper, we investigate the stock market valuation of the intangible asset created by selling, general, and administrative (SG&A) expenditure.
R. Banker   +3 more
semanticscholar   +1 more source

Managing intangible assets

Journal of Management Development, 2004
4 p.
Schoemaker, M.J.R., Jonker, J.
openaire   +4 more sources

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